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...
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Input Tax Credit - assessee received incentives from its manufacturer - The credit note having not been issued in the prescribed form, there is no question of an input tax credit being granted with respect to the incentive - credit not allowed.
Input Tax Credit - assessee received incentives from its manufacturer - The credit note having not been issued in the prescribed form, there is no question of an input tax credit being granted with respect to the incentive - credit not allowed.
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