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 - alleged fake documents - there is no evidence brought forth by the Department that there was no delivery of goods or that the invoices were bogus, except that statement of Shri Amit Gupta and transporters, but no cross examination of the witnesses was provided - Once it is demonstrated that reasonable steps had been taken as per Rules 9(3), to cast an impossible or impractical burden on the assessee is not permissible
CENVAT Credit - alleged fake documents - there is no evidence brought forth by the Department that there was no delivery of goods or that the invoices were bogus, except that statement of Shri Amit Gupta and transporters, but no cross examination of the witnesses was provided - Once it is demonstrated that reasonable steps had been taken as per Rules 9(3), to cast an impossible or impractical burden on the assessee is not permissible
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