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 of trust - donation in corpus fund and in non-corpus fund - The addition stood made without confronting the assessee in this regard and thereby violating the basic principles of natural justice and basing the assessment order on the enquiry conducted at the back of the assessee. - it cannot at all be said that the ld. CIT(A) deleted the addition merely on the basis of the affidavit submitted by the assessee - AT
Assessment of trust - donation in corpus fund and in non-corpus fund - The addition stood made without confronting the assessee in this regard and thereby violating the basic principles of natural justice and basing the assessment order on the enquiry conducted at the back of the assessee. - it cannot at all be said that the ld. CIT(A) deleted the addition merely on the basis of the affidavit submitted by the assessee - AT
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