Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund u/s 54 - Rejection of Input Tax Credit (ITC) on capital goods due to inverted duty tax structure - business of textile manufacturing of fabrics - calculation / determination of refund amount - In view of the CBIC circular, the respondent authorities are directed to sanction the refund as per the refund application - HC
Refund u/s 54 - Rejection of Input Tax Credit (ITC) on capital goods due to inverted duty tax structure - business of textile manufacturing of fabrics - calculation / determination of refund amount - In view of the CBIC circular, the respondent authorities are directed to sanction the refund as per the refund application - HC
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