Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
CENVAT Credit - input services - much water has flown after the amendment in the definition of input services with effect from 1.4.2011 and prior to 1.4.2011, construction of road and drainage system inside the factory premises was considered to be falling under the definition of input service and the assessee was entitled to CENVAT credit of the same - Credit allowed - AT
CENVAT Credit - input services - much water has flown after the amendment in the definition of input services with effect from 1.4.2011 and prior to 1.4.2011, construction of road and drainage system inside the factory premises was considered to be falling under the definition of input service and the assessee was entitled to CENVAT credit of the same - Credit allowed - AT
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