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...
Denial of refund claim - appellant failed to submit any proof to establish any nexus between the inputs and the fact of the goods exported and that essential conditions for availment of refund under Notification No.17/2009-ST were not fulfilled - No refund - AT
Denial of refund claim - appellant failed to submit any proof to establish any nexus between the inputs and the fact of the goods exported and that essential conditions for availment of refund under Notification No.17/2009-ST were not fulfilled - No refund - AT
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