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...
Review jurisdiction is limited to discovery of new and material evidence, an error apparent on the face of the record, or analogous sufficient reasons; review applications failed as they reargued matters already decided. The Assessing Authority lacked demonstrated competence or procedural fairness to nullify a certificate under the Income Declaration Scheme, 2016, and the declaration - supported by a Registered Valuer and tax payment - was not successfully impugned. Allegations of benami transactions rested on a retracted statement; absent independent corroborative evidence (bank records or transactional proof) provisional attachment could not be sustained. All review petitions dismissed.
Review jurisdiction is limited to discovery of new and material evidence, an error apparent on the face of the record, or analogous sufficient reasons; review applications failed as they reargued matters already decided. The Assessing Authority lacked demonstrated competence or procedural fairness to nullify a certificate under the Income Declaration Scheme, 2016, and the declaration - supported by a Registered Valuer and tax payment - was not successfully impugned. Allegations of benami transactions rested on a retracted statement; absent independent corroborative evidence (bank records or transactional proof) provisional attachment could not be sustained. All review petitions dismissed.
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