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...
100% EOU - Refund claim - various input services - these are minor Civil works received by the appellant for the purpose of renovation/repair and maintenance of the premises of the appellant - these services would not fall within the exclusion portion of the definition of input services - rejection of refund unjustified - AT
100% EOU - Refund claim - various input services - these are minor Civil works received by the appellant for the purpose of renovation/repair and maintenance of the premises of the appellant - these services would not fall within the exclusion portion of the definition of input services - rejection of refund unjustified - AT
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