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...
Refund claim - amount was deposited willingly and voluntarily during the course of investigation - refund was rejected as Refund application is premature - in absence of determination of any outstanding liability, the amount paid by the respondent cannot be retained by the Revenue - AT
Refund claim - amount was deposited willingly and voluntarily during the course of investigation - refund was rejected as Refund application is premature - in absence of determination of any outstanding liability, the amount paid by the respondent cannot be retained by the Revenue - AT
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