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...
Protective assessment - Addition u/s 69/69C - Unaccounted investment ad unaccounted commission - CIT(A) has confirmed the substantive additions on the three entities so the protective addition made in the hands of the assessee has been deleted by him which action of the CIT(A) does not require any interference from our side because we note from the AO’s report placed before us in respect of this appeal that these three entities in whose hands the substantive additions have been confirmed by the CIT(A) by his order has not preferred any further appeal against the action of Ld. CIT(A) before this Tribunal, so the impugned action of CIT(A) deleting the protective addition in the hands of assessee company is upheld. - AT
Protective assessment - Addition u/s 69/69C - Unaccounted investment ad unaccounted commission - CIT(A) has confirmed the substantive additions on the three entities so the protective addition made in the hands of the assessee has been deleted by him which action of the CIT(A) does not require any interference from our side because we note from the AO’s report placed before us in respect of this appeal that these three entities in whose hands the substantive additions have been confirmed by the CIT(A) by his order has not preferred any further appeal against the action of Ld. CIT(A) before this Tribunal, so the impugned action of CIT(A) deleting the protective addition in the hands of assessee company is upheld. - AT
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