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...
Reduced penalty u/s 11AC @ 25% - date of payment of duty not known - interest was not computed - the contention that since interest was computed, deposit of amount beyond 30 day to be accepted cannot sustain - AT
Reduced penalty u/s 11AC @ 25% - date of payment of duty not known - interest was not computed - the contention that since interest was computed, deposit of amount beyond 30 day to be accepted cannot sustain - AT
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