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...
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Refund of unutilized cenvat credit - it may not be correct to treat the date of clearance of the goods for export as the 'relevant date'. - refund claims have to be treated as not hit by limitation - AT
Refund of unutilized cenvat credit - it may not be correct to treat the date of clearance of the goods for export as the 'relevant date'. - refund claims have to be treated as not hit by limitation - AT
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