Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - The condition does not require the assessee to reflect the amount debited in their ST-3 returns. It is sufficient if the assessee debits the amount claimed as refund in their accounts.
Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - The condition does not require the assessee to reflect the amount debited in their ST-3 returns. It is sufficient if the assessee debits the amount claimed as refund in their accounts.
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