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...
Trust's income tax liability determined based on last will provisions, not maximum marginal rate - assessee's appeal allowed. AO and CIT(A) erred in applying Section 164(1) to tax at maximum marginal rate when share and income already determined by last will. Tax to be computed at normal rate per Section 160(iv) treating Trust as AOP, as contended by assessee.
Trust's income tax liability determined based on last will provisions, not maximum marginal rate - assessee's appeal allowed. AO and CIT(A) erred in applying Section 164(1) to tax at maximum marginal rate when share and income already determined by last will. Tax to be computed at normal rate per Section 160(iv) treating Trust as AOP, as contended by assessee.
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