Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Cenvat Credit - Credit was denied on the ground that supplier of craft paper should have availed the exemption notification - prima facie assessee was eligible to pay concessional rate of duty - stay granted - AT
Cenvat Credit - Credit was denied on the ground that supplier of craft paper should have availed the exemption notification - prima facie assessee was eligible to pay concessional rate of duty - stay granted - AT
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