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...
Additions u/s 41(1) when the liability is no longer payable - CENVAT credit appears on the liability side and this amount was apparently payable to the parties from whom goods were received for job work - assessee has tried to misrepresent the facts by showing it as liability towards Government - additions confirmed - AT
Additions u/s 41(1) when the liability is no longer payable - CENVAT credit appears on the liability side and this amount was apparently payable to the parties from whom goods were received for job work - assessee has tried to misrepresent the facts by showing it as liability towards Government - additions confirmed - AT
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