Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
CENVAT Credit on inputs procured from 100% EOU - Quantum of Additional Customs Duty included duty of excise and Educational Cess - different views were being expressed on the issue, therefore, extended period cannot be invoked and there is no case for imposing penalties. - AT
CENVAT Credit on inputs procured from 100% EOU - Quantum of Additional Customs Duty included duty of excise and Educational Cess - different views were being expressed on the issue, therefore, extended period cannot be invoked and there is no case for imposing penalties. - AT
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