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...
CENVAT Credit - Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input service credit on transportation of towers to the site is admissible to the appellant
CENVAT Credit - Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input service credit on transportation of towers to the site is admissible to the appellant
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