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 - input services - appellant is entitled to credit on capital goods, input services and inputs which are received in one SSA and are distributed to other SSA (Secondary Switching Area)
CENVAT Credit - input services - appellant is entitled to credit on capital goods, input services and inputs which are received in one SSA and are distributed to other SSA (Secondary Switching Area)
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