Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Refund claim - it was never the case of the Revenue that there was unjust enrichment on the part of the Assessee - the question does not give rise to any substantial question of law and is not entertained.
Refund claim - it was never the case of the Revenue that there was unjust enrichment on the part of the Assessee - the question does not give rise to any substantial question of law and is not entertained.
Note: It is a system-generated summary and is for quick reference only.