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 - registered dealer from whom the goods have been procured by the appellants found to be non-existent - CENVAT Credit cannot be denied to the appellants on the basis of deficient investigation - AT
CENVAT credit - registered dealer from whom the goods have been procured by the appellants found to be non-existent - CENVAT Credit cannot be denied to the appellants on the basis of deficient investigation - AT
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