Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Cenvat credit - Capital goods - Respondents have also claimed depreciation under Section 32 of Income Tax Act - respondents suppressed the facts before the department on availing simultaneous benefit - levy of penalty confirmed - AT
Cenvat credit - Capital goods - Respondents have also claimed depreciation under Section 32 of Income Tax Act - respondents suppressed the facts before the department on availing simultaneous benefit - levy of penalty confirmed - AT
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