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...
Refund claim - amount paid during investigation - section 11B of Central Excise Act, 1944 - denial of the claim as barred by limitation owing to payment having been made about nineteen months before applying for refund - Tax administrators must be responsible and responsive - claim reinstated - AT
Refund claim - amount paid during investigation - section 11B of Central Excise Act, 1944 - denial of the claim as barred by limitation owing to payment having been made about nineteen months before applying for refund - Tax administrators must be responsible and responsive - claim reinstated - AT
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