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...
Utilization of excess CENVAT Credit - restriction on utilization upto 20% - utilising the credit in excess of the limit would attract only interest liability. The entire service tax itself cannot be denied to the appellant - AT
Utilization of excess CENVAT Credit - restriction on utilization upto 20% - utilising the credit in excess of the limit would attract only interest liability. The entire service tax itself cannot be denied to the appellant - AT
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