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...
Excess jewellery found during the course of search - Jewellery belonging to family member (i.e sone and wife) or not? - person to whom said jewellery belongs - Excess jewellery found in the name of son of the appellant and wife of the assessee cannot be assessed in the hands of the assessee - AO directed to delete the additions - AT
Excess jewellery found during the course of search - Jewellery belonging to family member (i.e sone and wife) or not? - person to whom said jewellery belongs - Excess jewellery found in the name of son of the appellant and wife of the assessee cannot be assessed in the hands of the assessee - AO directed to delete the additions - AT
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