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...
Unexplained money u/s 69A - deposits in bank account during the demonetization period - joint bank account of husband wife - family settlement - The Appellate Tribunal noted that the appellant's wife had filed a settlement deed and affidavit confirming the source of the cash deposits, which were from her own savings. It observed that the appellant's wife had provided sufficient evidence to support the source of certain cash deposits. - The addition made by the lower authorities was deemed unsustainable, and thus, the same was directed to be deleted.
Unexplained money u/s 69A - deposits in bank account during the demonetization period - joint bank account of husband wife - family settlement - The Appellate Tribunal noted that the appellant's wife had filed a settlement deed and affidavit confirming the source of the cash deposits, which were from her own savings. It observed that the appellant's wife had provided sufficient evidence to support the source of certain cash deposits. - The addition made by the lower authorities was deemed unsustainable, and thus, the same was directed to be deleted.
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