Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Area based exemption - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement - SC dismissed the appeal of the assessee against the decision of Tribunal.
Area based exemption - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement - SC dismissed the appeal of the assessee against the decision of Tribunal.
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