Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not fall within the description of either inputs or capital goods - credit not allowed - AT
CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not fall within the description of either inputs or capital goods - credit not allowed - AT
Note: It is a system-generated summary and is for quick reference only.
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