Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Refund of accumulated Cenvat Credit - closure of factory - the judicial discipline is required to be maintained. The Tribunal cannot distinguish the High Court judgments. - Refund allowed.
Refund of accumulated Cenvat Credit - closure of factory - the judicial discipline is required to be maintained. The Tribunal cannot distinguish the High Court judgments. - Refund allowed.
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