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...
Maintainability of appeal - Jurisdiction - Same company operating with two registrations with two Different PAN - SCN were issued by the Officer in the particular position and so were the Orders-in-Original - appeal dismissed for non-prosecution - if the Additional Commissioner has issued the show cause notice and his successor Joint Commissioner decided the matter, we find no infirmity at all in such a decision - AT
Maintainability of appeal - Jurisdiction - Same company operating with two registrations with two Different PAN - SCN were issued by the Officer in the particular position and so were the Orders-in-Original - appeal dismissed for non-prosecution - if the Additional Commissioner has issued the show cause notice and his successor Joint Commissioner decided the matter, we find no infirmity at all in such a decision - AT
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