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 - duty paying documents - any document if doesn't bear the name of the service recipient the absence thereof is not as relevant as to deny the substantial benefit which otherwise is accruing to the assessee.
CENVAT Credit - duty paying documents - any document if doesn't bear the name of the service recipient the absence thereof is not as relevant as to deny the substantial benefit which otherwise is accruing to the assessee.
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