Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Reversal of CENVAT credit on capital goods wrongly taken - when the Cenvat credit are availed on the inputs or capital goods, the credits get merged and as such, lose their identity. In such situation, considering the credit balance of inputs and capital goods separately is not legally sustainable - AT
Reversal of CENVAT credit on capital goods wrongly taken - when the Cenvat credit are availed on the inputs or capital goods, the credits get merged and as such, lose their identity. In such situation, considering the credit balance of inputs and capital goods separately is not legally sustainable - AT
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