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...
Benefit of abatement - benefit of abatement denied on the ground that CENVAT Credit availed - reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST ibid.
Benefit of abatement - benefit of abatement denied on the ground that CENVAT Credit availed - reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST ibid.
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