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 - construction services for the purpose of renting of immovable property - assessee used cement and TMT bar for providing storage facility without which storage and warehousing services could not have been provided - the appellant has correctly taken the cenvat credit- AT
CENVAT credit - construction services for the purpose of renting of immovable property - assessee used cement and TMT bar for providing storage facility without which storage and warehousing services could not have been provided - the appellant has correctly taken the cenvat credit- AT
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