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 - when the job worker has factually paid the duty and when as per the N/N. 214/86, the appellant supplier, who sends the goods for job work is responsible for the payment of duty, there does not appear to be any wrong in claiming Cenvat credit for the duty paid on the job work - AT
CENVAT credit - when the job worker has factually paid the duty and when as per the N/N. 214/86, the appellant supplier, who sends the goods for job work is responsible for the payment of duty, there does not appear to be any wrong in claiming Cenvat credit for the duty paid on the job work - AT
Note: It is a system-generated summary and is for quick reference only.