Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Cenvat Credit - Applicant had not registered themselves as an ‘input service distributor’ (ISD) – Thus, Prima facie, it is difficult to extend the CENVAT Credit of input service invoices in the name of their Branch Office - stay granted partly - AT
Cenvat Credit - Applicant had not registered themselves as an ‘input service distributor’ (ISD) – Thus, Prima facie, it is difficult to extend the CENVAT Credit of input service invoices in the name of their Branch Office - stay granted partly - AT
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