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...
Imposition of penalty under Section 112(b) of Customs Act - Import of old and second hand textile machineries more than 10 years old - Restriction of 10 years old was removed later, same is of no consequence as appellant has intentionally manipulated the documents - Penalty imposed not on higher side - AT
Imposition of penalty under Section 112(b) of Customs Act - Import of old and second hand textile machineries more than 10 years old - Restriction of 10 years old was removed later, same is of no consequence as appellant has intentionally manipulated the documents - Penalty imposed not on higher side - AT
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