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...
Refund claim adjustment against tax dues - right to seek such refund had not been crystallized. - there was no question of accepting the petitioner’s offer for adjusting the refund payable against the tax due - HC
Refund claim adjustment against tax dues - right to seek such refund had not been crystallized. - there was no question of accepting the petitioner’s offer for adjusting the refund payable against the tax due - HC
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