Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not fall within the description of either inputs or capital goods - credit not allowed - AT
CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not fall within the description of either inputs or capital goods - credit not allowed - AT
Note: It is a system-generated summary and is for quick reference only.