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...
Reversal of CENVAT credit - manufacturing of exempted goods (cleared on payment of duty) - as the assessee was not seeking refund of duty and there was no need to reverse the credit of duty - AT
Reversal of CENVAT credit - manufacturing of exempted goods (cleared on payment of duty) - as the assessee was not seeking refund of duty and there was no need to reverse the credit of duty - AT
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