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...
Claim of modification in salary income during the assessment proceedings - Assessee changing income and reducing income offered in the return of income without filing the Revised return of income - The assessee should not be deprived of his legitimate claim and tax has to be levied on the income actually generated. - one more opportunity granted to the assessee to substantiate the claim - AT
Claim of modification in salary income during the assessment proceedings - Assessee changing income and reducing income offered in the return of income without filing the Revised return of income - The assessee should not be deprived of his legitimate claim and tax has to be levied on the income actually generated. - one more opportunity granted to the assessee to substantiate the claim - AT
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