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...
CENVAT credit - certain equipments procured for providing taxable output service - FACT-10 Meter RF Shielded EME chamber - they do not qualify as capital goods as per Rule 2(a) - these goods be treated as inputs in terms of rule 2(k)(ii) of Cenvat Credit Rules, 2004. - AT
CENVAT credit - certain equipments procured for providing taxable output service - FACT-10 Meter RF Shielded EME chamber - they do not qualify as capital goods as per Rule 2(a) - these goods be treated as inputs in terms of rule 2(k)(ii) of Cenvat Credit Rules, 2004. - AT
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