Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
CENVAT Credit - six months / one year from the date of issue of the invoices/ bills/ challans - The right to cenvat credit accrues on the date when the goods or service in question is received by an assessee, and such right cannot be modified just for making accounting entry in the other books or Part-II of the cenvat credit register (RG-23A) - Credit cannot be denied - AT
CENVAT Credit - six months / one year from the date of issue of the invoices/ bills/ challans - The right to cenvat credit accrues on the date when the goods or service in question is received by an assessee, and such right cannot be modified just for making accounting entry in the other books or Part-II of the cenvat credit register (RG-23A) - Credit cannot be denied - AT
Note: It is a system-generated summary and is for quick reference only.
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