Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
As per the Rule 4(2)(b) of the CENVAT Credit Rules the condition that the same should be in the possession of the manufacturer in the subsequent financial year is not applicable to the components. - AT
As per the Rule 4(2)(b) of the CENVAT Credit Rules the condition that the same should be in the possession of the manufacturer in the subsequent financial year is not applicable to the components. - AT
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