Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Interest on wrong availiment of cenvat credit - The word ‘OR’ found in Rule 14 cannot be read as ‘AND’. - The assessee’s contention that they did not utilize this credit towards payment of duty cannot be accepted - AT
Interest on wrong availiment of cenvat credit - The word ‘OR’ found in Rule 14 cannot be read as ‘AND’. - The assessee’s contention that they did not utilize this credit towards payment of duty cannot be accepted - AT
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