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 - duty paying documents - it cannot be said that prior to 01.04.2011, the appellant was not entitled to avail Cenvat Credit on the strength of supplementary invoices issued by the service provider - AT
CENVAT credit - duty paying documents - it cannot be said that prior to 01.04.2011, the appellant was not entitled to avail Cenvat Credit on the strength of supplementary invoices issued by the service provider - AT
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