Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
CENVAT credit - duty paying invoices - the appellant is entitled to avail Cenvat credit on the invoices initially issued in the name of Head Office which were rectified and certified that the services actually received by the appellant - credit allowed.
CENVAT credit - duty paying invoices - the appellant is entitled to avail Cenvat credit on the invoices initially issued in the name of Head Office which were rectified and certified that the services actually received by the appellant - credit allowed.
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