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 - Commercial training and coaching services - Once the students pass their coaching classes, the activities of catering, photography and tent services cannot be said to have been used to provide output service - benefit of credit denied as not an input service - HC
CENVAT Credit - Commercial training and coaching services - Once the students pass their coaching classes, the activities of catering, photography and tent services cannot be said to have been used to provide output service - benefit of credit denied as not an input service - HC
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