Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Impact of subsequent decision of Apex Court on the matter already concluded - Cenvat Credit - capital goods used in the mines - the benefit of any subsequent decision of higher forum, cannot be extended inasmuch as the assessee has not kept the proceedings alive during the in between period so as to infuse life into the same - AT
Impact of subsequent decision of Apex Court on the matter already concluded - Cenvat Credit - capital goods used in the mines - the benefit of any subsequent decision of higher forum, cannot be extended inasmuch as the assessee has not kept the proceedings alive during the in between period so as to infuse life into the same - AT
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