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...
Benefit of Section 5(3) of the Central Sales Tax Act, 1956 - Non-fulfilment of export obligation - In the instant case, the transaction between the dealers and the exporter and the transaction between the exporter and the foreign buyer are inextricably connected and this has been clearly brought out by the Tribunal after examining the documents, which were placed by the dealers before it. - the 'same goods' theory would have no application to the case on hand. - HC
Benefit of Section 5(3) of the Central Sales Tax Act, 1956 - Non-fulfilment of export obligation - In the instant case, the transaction between the dealers and the exporter and the transaction between the exporter and the foreign buyer are inextricably connected and this has been clearly brought out by the Tribunal after examining the documents, which were placed by the dealers before it. - the 'same goods' theory would have no application to the case on hand. - HC
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