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...
Classification of services - appellant was not retaining the right of possession and effective control of leased articles except for such loss which were beyond the control of lessee - the transferred articles cannot be held to be ‘Supply of Tangible goods’
Classification of services - appellant was not retaining the right of possession and effective control of leased articles except for such loss which were beyond the control of lessee - the transferred articles cannot be held to be ‘Supply of Tangible goods’
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