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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CENVAT Credit - input service - the distributor/commission agent appointed by the appellant outside India has to make every effort to promote the products manufactured by the appellant - it is thus not merely an activity of sale of finished products - explanation added with effect from 03.02.2016 was merely clarificatory in nature applicable to commission paid for sales commission activities prior to 03.02.2016 - eligible for credit
CENVAT Credit - input service - the distributor/commission agent appointed by the appellant outside India has to make every effort to promote the products manufactured by the appellant - it is thus not merely an activity of sale of finished products - explanation added with effect from 03.02.2016 was merely clarificatory in nature applicable to commission paid for sales commission activities prior to 03.02.2016 - eligible for credit
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