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...
Exemption u/s 11 - The society had no other institution other than the present assessee. The society on its own has not claimed any exemption u/s 12A of the Act and in fact had not filed any income tax return separately until it got separate PAN from the assessment year 2015-16. - Therefore, the society and the present institution are one and the same and therefore, the assessee is eligible to get benefit u/s 11 of the Act on the basis of registration granted to the society under section 12A - AT
Exemption u/s 11 - The society had no other institution other than the present assessee. The society on its own has not claimed any exemption u/s 12A of the Act and in fact had not filed any income tax return separately until it got separate PAN from the assessment year 2015-16. - Therefore, the society and the present institution are one and the same and therefore, the assessee is eligible to get benefit u/s 11 of the Act on the basis of registration granted to the society under section 12A - AT
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