Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Denial of CENVAT Credit - whether the respondent was entitled to credit on management, maintenance or repair services provided on windmills installed by the respondents - Held Yes - Rule does not say that input service received by a manufacturer must be received at the factory premises - HC
Denial of CENVAT Credit - whether the respondent was entitled to credit on management, maintenance or repair services provided on windmills installed by the respondents - Held Yes - Rule does not say that input service received by a manufacturer must be received at the factory premises - HC
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