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...
Reopening of assessment u/s 147 - Mode and manner of service of notice as contemplated in Sec. 282(1)(b) - affixed the notice at an address where the assessee was not residing - the A.O. had invalidly assumed jurisdiction for reopening the concluded assessment of the assessee company and passed the reassessment order u/s. 148 r.w.s. 143(3), dated 30.03.2016 - AT
Reopening of assessment u/s 147 - Mode and manner of service of notice as contemplated in Sec. 282(1)(b) - affixed the notice at an address where the assessee was not residing - the A.O. had invalidly assumed jurisdiction for reopening the concluded assessment of the assessee company and passed the reassessment order u/s. 148 r.w.s. 143(3), dated 30.03.2016 - AT
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