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...
Value of taxable services - expression ‘gross amount charged’ in Section 67 of Finance Act, 1994 is limited to the consideration taxed in the impugned order because the expression ‘gross amount charged, is not an isolated phrase but to be read in conjunction with the expression ‘for such service provided’. - AT
Value of taxable services - expression ‘gross amount charged’ in Section 67 of Finance Act, 1994 is limited to the consideration taxed in the impugned order because the expression ‘gross amount charged, is not an isolated phrase but to be read in conjunction with the expression ‘for such service provided’. - AT
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