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 - inputs - CR sheets dies, etc - Merely adding the word ‘rejected scrap’ in the invoice cannot be the reason to say that the goods were not received by the appellant and there is no such evidence placed on record by the Revenue.
CENVAT Credit - inputs - CR sheets dies, etc - Merely adding the word ‘rejected scrap’ in the invoice cannot be the reason to say that the goods were not received by the appellant and there is no such evidence placed on record by the Revenue.
Note: It is a system-generated summary and is for quick reference only.
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