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...
Penalty u/s 271AAB - assessee as a result of search has disclosed an income in the return filed in response to the notice issued under section 153A - There was no reference made by the authorities below to the documents of incriminating nature having bearing on the income of the assessee in their respective orders - No penalty - AT
Penalty u/s 271AAB - assessee as a result of search has disclosed an income in the return filed in response to the notice issued under section 153A - There was no reference made by the authorities below to the documents of incriminating nature having bearing on the income of the assessee in their respective orders - No penalty - AT
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