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...
Reversal of credit - selection of method out of various options as provided in the Rule 6 of the Cenvat Credit Rules, 2004 - The department has no say that which option has to be availed by the assessee - AT
Reversal of credit - selection of method out of various options as provided in the Rule 6 of the Cenvat Credit Rules, 2004 - The department has no say that which option has to be availed by the assessee - AT
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