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...
Extended period of limitation - The Department itself had at one stage conveyed to the assessee that service in question was not taxable service. Though subsequently such letter was withdrawn, the assessee cannot be stated to have, with mala fide intention - HC
Extended period of limitation - The Department itself had at one stage conveyed to the assessee that service in question was not taxable service. Though subsequently such letter was withdrawn, the assessee cannot be stated to have, with mala fide intention - HC
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