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...
Rectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - Tribunal was justified in entertaining contention which was raised by the assessee at the outset but not decided by the Tribunal while rendering its judgement on appeal - HC
Rectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - Tribunal was justified in entertaining contention which was raised by the assessee at the outset but not decided by the Tribunal while rendering its judgement on appeal - HC
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