Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund of Input Tax Credit - failure to reverse the input tax credit in respect of the invisible loss ratio - The petitioner himself has come forward and given in writing that the invisible loss is at 5% - the order passed by the respondent accepting the same cannot be said to suffer from any error apparent on the face of the record. - HC
Refund of Input Tax Credit - failure to reverse the input tax credit in respect of the invisible loss ratio - The petitioner himself has come forward and given in writing that the invisible loss is at 5% - the order passed by the respondent accepting the same cannot be said to suffer from any error apparent on the face of the record. - HC
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