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...
Rejection of input tax credit - Fictitious dealers - Bogus supplier - protective assessment under Section 38[5] of the Act - levy of penalty - since it is established that supplier was not existing, credit cannot be allowed - HC
Rejection of input tax credit - Fictitious dealers - Bogus supplier - protective assessment under Section 38[5] of the Act - levy of penalty - since it is established that supplier was not existing, credit cannot be allowed - HC
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