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 - capital goods - For taking credit of duty paid on capital goods, it would not be necessary that capital goods shall either be owned by the assessee or those shall be acquired by finance from financing agency - HC
CENVAT Credit - capital goods - For taking credit of duty paid on capital goods, it would not be necessary that capital goods shall either be owned by the assessee or those shall be acquired by finance from financing agency - HC
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