Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Valuation - Captive consumption - computation of value as per Rule 6(b)(ii) of old Rules or Rule 8 of the new Rules - non inclusion of certain expenses - This is a clear-cut case of suppression of facts with willful intention to evade payment of duty and hence extended period of limitation is correctly invokable - AT
Valuation - Captive consumption - computation of value as per Rule 6(b)(ii) of old Rules or Rule 8 of the new Rules - non inclusion of certain expenses - This is a clear-cut case of suppression of facts with willful intention to evade payment of duty and hence extended period of limitation is correctly invokable - AT
Note: It is a system-generated summary and is for quick reference only.