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...
Penalty u/s. 271(1)(c) - non-disclosure of capital gains at the time of filing of return of income - it is a case where apparently a bonafide mistake was made by the assessee owing to lack of documents at the time of filing of return of income - No penalty - AT
Penalty u/s. 271(1)(c) - non-disclosure of capital gains at the time of filing of return of income - it is a case where apparently a bonafide mistake was made by the assessee owing to lack of documents at the time of filing of return of income - No penalty - AT
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