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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
CENVAT credit - whether the appellants are eligible to avail credit at their factory, when the entire input services have been received and utilized for their business activity at their head office which was not registered as ISD? - Credit allowed - AT
CENVAT credit - whether the appellants are eligible to avail credit at their factory, when the entire input services have been received and utilized for their business activity at their head office which was not registered as ISD? - Credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.
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