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...
The activities undertaken by the Kerala State Beverages Corporation to facilitate sale of liquor cannot be held to be services rendered to the distilleries. The Corporation took measures to expedite sale of goods belonging to it. The Corporation had rendered service to itself. These services cannot be taxed under Business Auxiliary Service of the Act..... - AT
The activities undertaken by the Kerala State Beverages Corporation to facilitate sale of liquor cannot be held to be services rendered to the distilleries. The Corporation took measures to expedite sale of goods belonging to it. The Corporation had rendered service to itself. These services cannot be taxed under Business Auxiliary Service of the Act..... - AT
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