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 - Only because at the time of issuing the invoices by the suppliers / provider the Maruti Show room & Workshop were not registered and invoices were addressed to the appellant s temporary administration office, the appellants cannot be denied the benefit of the Credit - AT
CENVAT Credit - Capital goods - Only because at the time of issuing the invoices by the suppliers / provider the Maruti Show room & Workshop were not registered and invoices were addressed to the appellant s temporary administration office, the appellants cannot be denied the benefit of the Credit - AT
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