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...
Addition u/s 43CA being the excess value of the fair market value than the sale consideration value taken by the assessee - Since the difference between the sale value and the stamp value was within the 10% margin (actual difference was 1.67%), the Tribunal held that the addition confirmed by the CIT(A) was incorrect and thus deleted it. - AT
Addition u/s 43CA being the excess value of the fair market value than the sale consideration value taken by the assessee - Since the difference between the sale value and the stamp value was within the 10% margin (actual difference was 1.67%), the Tribunal held that the addition confirmed by the CIT(A) was incorrect and thus deleted it. - AT
Note: It is a system-generated summary and is for quick reference only.