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 on Input services – Debit notes raised by service provider not in prescribed format as per Rule 9(1) of Cenvat credit rules – A new case cannot be made by Revenue at the Appellate Stage as per the settled law - AT
Cenvat credit on Input services – Debit notes raised by service provider not in prescribed format as per Rule 9(1) of Cenvat credit rules – A new case cannot be made by Revenue at the Appellate Stage as per the settled law - AT
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