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 - Unjust enrichment - the show-cause notice is vague as it does not contain the gist of accusation which the assessee was required to meet or answer. Further, it is bad in law as the same is not issued under the powers - AT
Denial of refund claim - Unjust enrichment - the show-cause notice is vague as it does not contain the gist of accusation which the assessee was required to meet or answer. Further, it is bad in law as the same is not issued under the powers - AT
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