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 u/s 263 by CIT - Pr.CIT has not conducted any enquiry after receipt of the reply of the assessee - under the provisions of Section 263 of the Act. Ld. Pr.CIT cannot brush aside the reply of the assessee and set aside the issue to the file of AO for readjudication u/s.263 of the Act without doing any primary investigation. - AT
Revision u/s 263 by CIT - Pr.CIT has not conducted any enquiry after receipt of the reply of the assessee - under the provisions of Section 263 of the Act. Ld. Pr.CIT cannot brush aside the reply of the assessee and set aside the issue to the file of AO for readjudication u/s.263 of the Act without doing any primary investigation. - AT
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