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...
Denial of refund of tax - Declaration of income in the return filed by the assessee is a voluntary act and admitted by the assessee which cannot be retracted subsequently only because the initiation of proceedings u/s 158BC were quashed by the High Court due to technical defect in the notice issued u/s 158BC - AT
Denial of refund of tax - Declaration of income in the return filed by the assessee is a voluntary act and admitted by the assessee which cannot be retracted subsequently only because the initiation of proceedings u/s 158BC were quashed by the High Court due to technical defect in the notice issued u/s 158BC - AT
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