Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Penalty - reversal of CENVAT credit when manufactured goods if exempt - The question of imposition of penalty also does not arise when admittedly the amount of cenvat credit availed is lying unutilised till date in the assessee’s account
Penalty - reversal of CENVAT credit when manufactured goods if exempt - The question of imposition of penalty also does not arise when admittedly the amount of cenvat credit availed is lying unutilised till date in the assessee’s account
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