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 - Reversal of 50% of credit as required in the case of Banking and other Financial Services - appellant will not fall within the category of ‘Banking Company’ since they are primarily engaged in the manufacture of iron steel items.
CENVAT credit - Reversal of 50% of credit as required in the case of Banking and other Financial Services - appellant will not fall within the category of ‘Banking Company’ since they are primarily engaged in the manufacture of iron steel items.
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