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...
The case involved a dispute over the taxation of reimbursements, excess pension contributions, and rent-free accommodation received by a security force providing services to a PSU. The Appellate Tribunal ruled in favor of the Appellant on all counts. They held that reimbursements, excess pension contributions, and rent-free accommodation should not be considered as taxable considerations. Additionally, the Tribunal deemed the demand for the period April 2009 to March 2011 as time-barred due to the Appellant's good faith and reliance on legal interpretations.
The case involved a dispute over the taxation of reimbursements, excess pension contributions, and rent-free accommodation received by a security force providing services to a PSU. The Appellate Tribunal ruled in favor of the Appellant on all counts. They held that reimbursements, excess pension contributions, and rent-free accommodation should not be considered as taxable considerations. Additionally, the Tribunal deemed the demand for the period April 2009 to March 2011 as time-barred due to the Appellant's good faith and reliance on legal interpretations.
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