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 - it is a clear case of suppression of facts where the appellants deliberately adjusted the shortage as if it is consumed in the manufacture of final products at the end of every month and created fresh opening balance at every month without making reversal of credit on the shortage of inputs - AT
CENVAT Credit - it is a clear case of suppression of facts where the appellants deliberately adjusted the shortage as if it is consumed in the manufacture of final products at the end of every month and created fresh opening balance at every month without making reversal of credit on the shortage of inputs - AT
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