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...
Assessment of non-filers of returns - Default in filing of return - Even after receipt of the impugned orders of assessment, they failed to avail the remedy provided under subsection (2) of Section 62. - Under such circumstances we cannot entertain the challenges raised against the best judgment assessments finalized. - HC
Assessment of non-filers of returns - Default in filing of return - Even after receipt of the impugned orders of assessment, they failed to avail the remedy provided under subsection (2) of Section 62. - Under such circumstances we cannot entertain the challenges raised against the best judgment assessments finalized. - HC
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