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 - The appellant is entitled to take cenvat credit on the supplementary invoices in question - further, there is no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature. - Credit allowed
CENVAT Credit - The appellant is entitled to take cenvat credit on the supplementary invoices in question - further, there is no element of fraud and suppression on the part of the appellant. The issue herein is recurring in nature. - Credit allowed
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