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...
Revision of orders prejudicial to revenue - There was a failure on the part of the AO to make such enquiry in order to ascertain the nature of the expenses whether capital or revenue, thus the order was erroneous and prejudicial to the interest of the Revenue - AT
Revision of orders prejudicial to revenue - There was a failure on the part of the AO to make such enquiry in order to ascertain the nature of the expenses whether capital or revenue, thus the order was erroneous and prejudicial to the interest of the Revenue - AT
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