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 - duty paying documents - Receipt of inputs and used thereof also not in dispute, therefore merely for procedural lapse, substantial benefit of cenvat credit cannot be denied.
CENVAT Credit - duty paying documents - Receipt of inputs and used thereof also not in dispute, therefore merely for procedural lapse, substantial benefit of cenvat credit cannot be denied.
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