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 – refund – export of services - relevant date is receipt of inward remittances. In determination of the last date commencing with the date of receipt of inward remittance, due regard must be had to the last day of the quarter as a practical unavoidability - AT
Cenvat credit – refund – export of services - relevant date is receipt of inward remittances. In determination of the last date commencing with the date of receipt of inward remittance, due regard must be had to the last day of the quarter as a practical unavoidability - AT
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