Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Rule 3(5) of Cenvat Credit Rules, 2004 – Registration as a manufacturer and not as a dealer - when supplier of inputs is already registered as a manufacturer separate registration as a dealer is not a ground for denying the Cenvat credit - AT
Rule 3(5) of Cenvat Credit Rules, 2004 – Registration as a manufacturer and not as a dealer - when supplier of inputs is already registered as a manufacturer separate registration as a dealer is not a ground for denying the Cenvat credit - AT
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