Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Refund claim adjustment against tax dues - right to seek such refund had not been crystallized. - there was no question of accepting the petitioner’s offer for adjusting the refund payable against the tax due - HC
Refund claim adjustment against tax dues - right to seek such refund had not been crystallized. - there was no question of accepting the petitioner’s offer for adjusting the refund payable against the tax due - HC
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