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...
Reversal of CENVAT credit - Rule 6(3A)b(iii) - the demand raised beyond the normal period is time barred and requires to be set aside - the period is transitional period and also because the appellant has reversed the amount, no penalty is to be imposed - AT
Reversal of CENVAT credit - Rule 6(3A)b(iii) - the demand raised beyond the normal period is time barred and requires to be set aside - the period is transitional period and also because the appellant has reversed the amount, no penalty is to be imposed - AT
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