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...
Input tax credit - Restriction u/s 16(2) where consideration is not paid within 6 months - consideration for inward supplies paid through book adjustment - The GST Act and rules does not restrict the recipient from claiming the input tax credit when consideration is paid through book adjustment - credit duly allowable
Input tax credit - Restriction u/s 16(2) where consideration is not paid within 6 months - consideration for inward supplies paid through book adjustment - The GST Act and rules does not restrict the recipient from claiming the input tax credit when consideration is paid through book adjustment - credit duly allowable
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