Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Penalty u/s 11AC r.w. Rule 15 of CCR - transfer of capital goods to other unit without reversing cenvat credit - entire case can be decided on the question of revenue neutrality - no penalty - AT
Penalty u/s 11AC r.w. Rule 15 of CCR - transfer of capital goods to other unit without reversing cenvat credit - entire case can be decided on the question of revenue neutrality - no penalty - AT
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