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...
Refund – limitation – refund claim on the ground that building construction which was done by assessee was to a non-profit organization - once it is not payable in law there was no authority for the department to retain such amount - HC
Refund – limitation – refund claim on the ground that building construction which was done by assessee was to a non-profit organization - once it is not payable in law there was no authority for the department to retain such amount - HC
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