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...
CENVAT Credit - invoice in the name of CHA - A cenvat credit case can be taken only with respect to the services availed by the service recipient and the document indicating duty payment is in appellant’s name. - AT
CENVAT Credit - invoice in the name of CHA - A cenvat credit case can be taken only with respect to the services availed by the service recipient and the document indicating duty payment is in appellant’s name. - AT
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