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...
Disallowance of interest on account of sundry advances - assessee failed to explain before the Ld. CIT(A) that interest free funds were available with assessee for extending interest-free advances to the related parties. In absence of any such evidences submitted by the assessee, we do not find any error in the order of the Ld. CIT(A) - AT
Disallowance of interest on account of sundry advances - assessee failed to explain before the Ld. CIT(A) that interest free funds were available with assessee for extending interest-free advances to the related parties. In absence of any such evidences submitted by the assessee, we do not find any error in the order of the Ld. CIT(A) - AT
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