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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Cash refund of pre deposit made by making debit in CENVAT Credit register - pre-deposit amount voluntarily paid cannot be allowed by way of cash refund and said refund is to be allowed by way of re-credit in cenvat account - AT
Cash refund of pre deposit made by making debit in CENVAT Credit register - pre-deposit amount voluntarily paid cannot be allowed by way of cash refund and said refund is to be allowed by way of re-credit in cenvat account - AT
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