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...
Supply of Tangible Goods - Department treated the Service provided by the assessee into the category of supply of tangible goods - the payment of VAT alone cannot be a conclusive evidence as to whether the appellant rendered the SOTG service or not - AT
Supply of Tangible Goods - Department treated the Service provided by the assessee into the category of supply of tangible goods - the payment of VAT alone cannot be a conclusive evidence as to whether the appellant rendered the SOTG service or not - AT
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