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 - Appellant, authorized dealer of Hero Honda two wheelers, availed credit of tax paid on GTA service, insurance service and telephone services; utilized it for the output service of Authorised Service Station - credit allowed - AT
CENVAT Credit - Appellant, authorized dealer of Hero Honda two wheelers, availed credit of tax paid on GTA service, insurance service and telephone services; utilized it for the output service of Authorised Service Station - credit allowed - AT
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