Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Cenvat credit - credit availed by an assessee cannot be denied or varied on the ground that the classification of service should have been made in a different category by the provider of service. - AT
Cenvat credit - credit availed by an assessee cannot be denied or varied on the ground that the classification of service should have been made in a different category by the provider of service. - AT
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