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 - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - The Revenue has not produced any evidence that supplier has any refund - CENVAT credit cannot be denied - AT
CENVAT credit - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - The Revenue has not produced any evidence that supplier has any refund - CENVAT credit cannot be denied - AT
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