Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Addition on account of notional rent in respect of vacant property of the assessee - the property was available for rent but was lying vacant for the entire year - after applying provisions of section 23(1)(c) it is to be accepted that rental income from the vacant property is ‘nil’.
Addition on account of notional rent in respect of vacant property of the assessee - the property was available for rent but was lying vacant for the entire year - after applying provisions of section 23(1)(c) it is to be accepted that rental income from the vacant property is ‘nil’.
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