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...
Availment of CENVAT Credit - Material fact of invoices without name of the appellant does not rule out abuse of law. Appellant was claiming to be beneficiary of service tax paid by a concern other than the appellant- AT
Availment of CENVAT Credit - Material fact of invoices without name of the appellant does not rule out abuse of law. Appellant was claiming to be beneficiary of service tax paid by a concern other than the appellant- AT
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