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...
Modvat credit - manufacture of coils - The question whether winding an old motor would amount to manufacture of a new coil was not addressed properly - matter remanded back - AT
Modvat credit - manufacture of coils - The question whether winding an old motor would amount to manufacture of a new coil was not addressed properly - matter remanded back - AT
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