Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Transfer of unutilized cenvat credit alongwith transfer of liability - Change of ownership - clause of transfer liability is not applicable to the facts of this case - but credit can be transferred after payment of duty liability - AT
Transfer of unutilized cenvat credit alongwith transfer of liability - Change of ownership - clause of transfer liability is not applicable to the facts of this case - but credit can be transferred after payment of duty liability - AT
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