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 - Gas Connection Charges - the appellant is distributing gas to its customers through pipes and for this purpose, it has installed an equipment called SKID at the customers’ site. - They are, therefore, for the use of the appellant and are not for use by the customers. - cannot be treated as Supply of Tangible Goods - demand set aside - AT
Classification of services - Gas Connection Charges - the appellant is distributing gas to its customers through pipes and for this purpose, it has installed an equipment called SKID at the customers’ site. - They are, therefore, for the use of the appellant and are not for use by the customers. - cannot be treated as Supply of Tangible Goods - demand set aside - AT
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