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...
Penalty u/s Section 78 of the Finance Act - the tax liability was discharged on receipt of consideration instead at the time of raising of the invoices - the appellant would be under a belief that he is required to deposit the service tax only on actual sale of the flats - penalty set aside
Penalty u/s Section 78 of the Finance Act - the tax liability was discharged on receipt of consideration instead at the time of raising of the invoices - the appellant would be under a belief that he is required to deposit the service tax only on actual sale of the flats - penalty set aside
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