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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
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CENVAT Credit - transportation and Toll charges - the appellant is mandatory required to clear the sludge from their factory and for clearance of the said sludge, the appellant availed transportation services which are like transportation charges paid for procurement of inputs by the appellant for manufacture of their final product - Credit allowed.
CENVAT Credit - transportation and Toll charges - the appellant is mandatory required to clear the sludge from their factory and for clearance of the said sludge, the appellant availed transportation services which are like transportation charges paid for procurement of inputs by the appellant for manufacture of their final product - Credit allowed.
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