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...
Levy of tax - advisory services - taxable under the head 'management consultancy service' - neither the original authority nor the first appellate authority have examined the nature of services actually provided to the client - demand set aside - AT
Levy of tax - advisory services - taxable under the head 'management consultancy service' - neither the original authority nor the first appellate authority have examined the nature of services actually provided to the client - demand set aside - AT
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