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...
Refund claim - Export of ROM - The appellant had not challenged the assessment order and file the refund claim and in the refund claim they challenged the assessment order which is not allowed - refund denied - AT
Refund claim - Export of ROM - The appellant had not challenged the assessment order and file the refund claim and in the refund claim they challenged the assessment order which is not allowed - refund denied - AT
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