Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
CENVAT Credit - input services - services were performed after the place of removal – Assessee was entitled to avail input service credit on the services availed by them in the course of their business of manufacturing - AT
CENVAT Credit - input services - services were performed after the place of removal – Assessee was entitled to avail input service credit on the services availed by them in the course of their business of manufacturing - AT
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