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 - timing of availing the balance 50% of credit on capital goods - the expressions “possession” and “use” had to be read together and once the goods are received, their actual installation and use may not be insisted upon. - AT
Cenvat credit - timing of availing the balance 50% of credit on capital goods - the expressions “possession” and “use” had to be read together and once the goods are received, their actual installation and use may not be insisted upon. - AT
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