Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Re-Credit of CENVAT Credit previously debited - suo moto credit - Once the refund claim is withdrawn, the assessee is entitled for credit of CENVAT which was debited as a condition to such refund claim. - AT
Re-Credit of CENVAT Credit previously debited - suo moto credit - Once the refund claim is withdrawn, the assessee is entitled for credit of CENVAT which was debited as a condition to such refund claim. - AT
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