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 on the basis of debit note – Prima facie when the appellant failed to follow prescribed mode, as an interim measure it was directed to deposit 50% of the service tax demanded in each appeal - AT
CENVAT Credit on the basis of debit note – Prima facie when the appellant failed to follow prescribed mode, as an interim measure it was directed to deposit 50% of the service tax demanded in each appeal - AT
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