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...
Assessment u/s 153A - Addition u/s 69A on Investment in FDR and difference in credits received in bank accounts but not considered in the ITR - The judgment addresses appeals filed by the assessee against orders of the Commissioner of Income Tax (Appeals) for multiple assessment years. The main issues revolve around additions made by the Assessing Officer without incriminating material found during search operations. The Tribunal ruled in favor of the appellant, stating that such additions lack legal basis.
Assessment u/s 153A - Addition u/s 69A on Investment in FDR and difference in credits received in bank accounts but not considered in the ITR - The judgment addresses appeals filed by the assessee against orders of the Commissioner of Income Tax (Appeals) for multiple assessment years. The main issues revolve around additions made by the Assessing Officer without incriminating material found during search operations. The Tribunal ruled in favor of the appellant, stating that such additions lack legal basis.
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