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...
Refusal of grant of interest on the amount deposited during investigation, which was subsequently found to be refundable - The Tribunal found that the amount deposited during investigation took the character of revenue deposit. Considering similar precedents and the compensatory nature of interest, the Tribunal allowed interest at a rate of 6% per annum from the date of deposit till the date of refund.
Refusal of grant of interest on the amount deposited during investigation, which was subsequently found to be refundable - The Tribunal found that the amount deposited during investigation took the character of revenue deposit. Considering similar precedents and the compensatory nature of interest, the Tribunal allowed interest at a rate of 6% per annum from the date of deposit till the date of refund.
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