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...
Penalty under Section 76 & 78 read with Section 80 - Even wherever the tax amount has been paid, tax has not been paid for the total value of taxable service but only a small part of the service - penalty confimred - AT
Penalty under Section 76 & 78 read with Section 80 - Even wherever the tax amount has been paid, tax has not been paid for the total value of taxable service but only a small part of the service - penalty confimred - AT
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