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...
Valuation of taxable service - associated enterprise - booking of royalty every month has a credit and debit entry just as the reversal at the end of each quarter - , the appellant's liability is limited to interest for the first two months of each quarter to the extent of amount not paid or short-paid - AT
Valuation of taxable service - associated enterprise - booking of royalty every month has a credit and debit entry just as the reversal at the end of each quarter - , the appellant's liability is limited to interest for the first two months of each quarter to the extent of amount not paid or short-paid - AT
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