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...
Assessee purchased four flats constituting single residential unit within stipulated time period u/s 54F. Despite separate identification numbers, flats were merged and registered as single unit by builder. Tribunal held assessee eligible for deduction u/s 54F against capital gains from sale of asset for entire cost of four flats, treating them as one residential unit. Appeal allowed.
Assessee purchased four flats constituting single residential unit within stipulated time period u/s 54F. Despite separate identification numbers, flats were merged and registered as single unit by builder. Tribunal held assessee eligible for deduction u/s 54F against capital gains from sale of asset for entire cost of four flats, treating them as one residential unit. Appeal allowed.
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