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...
In the event of the demanded duty having to be paid by the appellant, they would be entitled to CENVAT credit of CVD and SAD paid on the imported parts to the extent of 58% of the duty demand – the plea of revenue-neutrality accepted - stay granted - AT
In the event of the demanded duty having to be paid by the appellant, they would be entitled to CENVAT credit of CVD and SAD paid on the imported parts to the extent of 58% of the duty demand – the plea of revenue-neutrality accepted - stay granted - AT
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