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 - allegation of non receipt of inputs - as per newspaper the owner of vehicles had transported the goods used fake vehicle registration number and a drive was launched against those vehicle owners - the adjudicating authority is required to examine the newspaper report before denial of credit to the appellants as evidence - AT
Cenvat Credit - allegation of non receipt of inputs - as per newspaper the owner of vehicles had transported the goods used fake vehicle registration number and a drive was launched against those vehicle owners - the adjudicating authority is required to examine the newspaper report before denial of credit to the appellants as evidence - AT
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