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...
CENVAT Credit - exempt service or not - portion of payments (premium) received by the assessee that remains untaxed at the appropriate rate - The legislative intent of the inclusive aspect of ‘exempted service’ did not contemplate subsequent incorporation as the test of exemption. - The inclusive portion of the definition of ‘exempted service’ is restricted to certain services - AT
CENVAT Credit - exempt service or not - portion of payments (premium) received by the assessee that remains untaxed at the appropriate rate - The legislative intent of the inclusive aspect of ‘exempted service’ did not contemplate subsequent incorporation as the test of exemption. - The inclusive portion of the definition of ‘exempted service’ is restricted to certain services - AT
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