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...
Refund claim - Denial of unutilized CENVAT Credit - since the rebate claim has been sanctioned in respect of export of excisable goods, which is not in relation to rebate on input goods denial of refund of input stage duty is not regally sustainable - AT
Refund claim - Denial of unutilized CENVAT Credit - since the rebate claim has been sanctioned in respect of export of excisable goods, which is not in relation to rebate on input goods denial of refund of input stage duty is not regally sustainable - AT
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