Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Levy of penalty - It was contended that on merits Appellant had a good case, but to buy peace this issue was not agitated on merits and amount along with interest was paid. - issues pertaining to eligibility of Cenvat Credit - penalty waived - AT
Levy of penalty - It was contended that on merits Appellant had a good case, but to buy peace this issue was not agitated on merits and amount along with interest was paid. - issues pertaining to eligibility of Cenvat Credit - penalty waived - AT
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