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...
Reversal of CENVAT Credit - Re-classification of goods - classification has been changed only to ensure that they are in a position to take higher credit and pay lower duty. - there is clear cut suppression of fact and wilful misstatement - in view of the fact and circumstances, extended period of limitation has been correctly invoked. - AT
Reversal of CENVAT Credit - Re-classification of goods - classification has been changed only to ensure that they are in a position to take higher credit and pay lower duty. - there is clear cut suppression of fact and wilful misstatement - in view of the fact and circumstances, extended period of limitation has been correctly invoked. - AT
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