Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
CENVAT credit - failure to reverse the Additional Duty of Customs (SAD @4%) on removal of inputs as such - Revenue could not establish that there was intention to pay less amount as compared to require amount because the exercise was revenue neutral - demand set aside - AT
CENVAT credit - failure to reverse the Additional Duty of Customs (SAD @4%) on removal of inputs as such - Revenue could not establish that there was intention to pay less amount as compared to require amount because the exercise was revenue neutral - demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
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