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...
Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of four years by the Finance Act 2002 with effect from 11.05.2002 - no merit in the contention that the period of limitation cannot be applied, where the application filed by the Assessee
Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of four years by the Finance Act 2002 with effect from 11.05.2002 - no merit in the contention that the period of limitation cannot be applied, where the application filed by the Assessee
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