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 - Duties paid on capital goods upon De-bonding of unit (100%EOU) - Proviso in Rule 3 of CCR 2004 is in the nature of an Explanation clarifying what was in doubt earlier viz., about allowing of Cenvat Credit in respect of capital goods - Tribunal has erred in denying such benefit of Cenvat Credit
CENVAT Credit - Duties paid on capital goods upon De-bonding of unit (100%EOU) - Proviso in Rule 3 of CCR 2004 is in the nature of an Explanation clarifying what was in doubt earlier viz., about allowing of Cenvat Credit in respect of capital goods - Tribunal has erred in denying such benefit of Cenvat Credit
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