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...
Period of limitation - Entitlement of refund claim - Cenvat credit on input Service tax paid prior to its registration - assessee may not be denied such credit subject to scrutiny of genuiness thereof - AT
Period of limitation - Entitlement of refund claim - Cenvat credit on input Service tax paid prior to its registration - assessee may not be denied such credit subject to scrutiny of genuiness thereof - AT
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