Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Cenvat credit on inputs used in goods which lost in fire - the intent of the rule makers was not to disallow credit merely because a contingency over which the assessee had no control takes place - HC
Cenvat credit on inputs used in goods which lost in fire - the intent of the rule makers was not to disallow credit merely because a contingency over which the assessee had no control takes place - HC
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