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...
Revision u/s 263 - limited scrutiny assessment - Failure to make enquiry in such circumstances would make the assessment order erroneous and prejudicial to the interest of the revenue. - it was a case of lack of inquiry and there was no application of mind by AO on the issues which formed subject matter of revisional jurisdiction u/s 263. - AT
Revision u/s 263 - limited scrutiny assessment - Failure to make enquiry in such circumstances would make the assessment order erroneous and prejudicial to the interest of the revenue. - it was a case of lack of inquiry and there was no application of mind by AO on the issues which formed subject matter of revisional jurisdiction u/s 263. - AT
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