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...
Excessive claim of indexed cost of construction - expenditure made related to a period more than three years prior to the PY - in view of above proviso (b)of Sec 142(1)(iii), the action of the AO was wrong - AT
Excessive claim of indexed cost of construction - expenditure made related to a period more than three years prior to the PY - in view of above proviso (b)of Sec 142(1)(iii), the action of the AO was wrong - AT
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