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 of CENVAT credit - Period of limitation for second refund application where the first application is within prescribed period of limitation - claiming CENVAT credit refund cannot be rejected on the ground that it is beyond one year from the relevant date
Refund of CENVAT credit - Period of limitation for second refund application where the first application is within prescribed period of limitation - claiming CENVAT credit refund cannot be rejected on the ground that it is beyond one year from the relevant date
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