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...
Cenvat Credit - input services - procedural law deserves to be construed as directory instead of mandatory for its application. The non-registration as ISD should not deprive the appellant of substantial benefit of credit - AT
Cenvat Credit - input services - procedural law deserves to be construed as directory instead of mandatory for its application. The non-registration as ISD should not deprive the appellant of substantial benefit of credit - AT
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