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...
Area based exemption - notification No. 50/03-CE dated 10.6.2003 - denial of benefit as the appellant was not having electricity connection or DG set installed at the time of investigation - The supplier of DG set (on rental basis) has also gave the statement that he has given DG set on rental basis to the appellant - benefit of exemption allowed - AT
Area based exemption - notification No. 50/03-CE dated 10.6.2003 - denial of benefit as the appellant was not having electricity connection or DG set installed at the time of investigation - The supplier of DG set (on rental basis) has also gave the statement that he has given DG set on rental basis to the appellant - benefit of exemption allowed - AT
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