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...
Reverse Charge Mechanism - Appellants acquired on lease, aircraft from foreign company for transportation of cargo. - the monetary consideration paid by the appellants to EAT cannot be considered as value of “Supply of Tangible Goods Service”.
Reverse Charge Mechanism - Appellants acquired on lease, aircraft from foreign company for transportation of cargo. - the monetary consideration paid by the appellants to EAT cannot be considered as value of “Supply of Tangible Goods Service”.
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