Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
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
Note: It is a system-generated summary and is for quick reference only.