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...
Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained goods were part of a stock transfer and not subject to tax. However, the appellate authority failed to consider this crucial aspect, leading to a flawed decision. Consequently, the High Court set aside the appellate authority's order and remitted the matter for fresh consideration, emphasizing the need for a thorough examination of the petitioner's objections.
Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained goods were part of a stock transfer and not subject to tax. However, the appellate authority failed to consider this crucial aspect, leading to a flawed decision. Consequently, the High Court set aside the appellate authority's order and remitted the matter for fresh consideration, emphasizing the need for a thorough examination of the petitioner's objections.
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