Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
CENVAT credit – CHA services are utilized by the appellant before the goods were loaded on to the ship and therefore the same falls within the definition of input services- AT
CENVAT credit – CHA services are utilized by the appellant before the goods were loaded on to the ship and therefore the same falls within the definition of input services- AT
Note: It is a system-generated summary and is for quick reference only.