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...
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CENVAT credit - erection/construction of pipeline or conduit cannot be considered as part of construction of building of civil structure or part thereof. Thus, appellant is eligible for credit on service tax paid - AT
CENVAT credit - erection/construction of pipeline or conduit cannot be considered as part of construction of building of civil structure or part thereof. Thus, appellant is eligible for credit on service tax paid - AT
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