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 excess paid excise duty - finalization of provisional assessment - reflection of the refund amount in the balance sheet under the head of “loans and advances”, clearly depicts that the incidence of excess paid duty amount has all along been borne by the appellant. - AT
Refund of excess paid excise duty - finalization of provisional assessment - reflection of the refund amount in the balance sheet under the head of “loans and advances”, clearly depicts that the incidence of excess paid duty amount has all along been borne by the appellant. - AT
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