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 u/s 153A - Bogus LTCG - statement recorded in search action against a third person - the Assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed - ITAT rightly deleted the additions - HC
Assessment u/s 153A - Bogus LTCG - statement recorded in search action against a third person - the Assessee had no opportunity to cross-examine the said witness, but that apart, the mandatory procedure under section 153C has not been followed - ITAT rightly deleted the additions - HC
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