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 - Hotel Accommodation Service - For rendering such service at the site, the staff of the appellant need to be necessary accommodated at hotels situated nearby. Thus, without such accommodation or any alternate accommodation provided to the staff, the taxable output service cannot be rendered - the Hotel accommodation service received by the appellant is an eligible input service under Rule 2(l) of CCR. - AT
CENVAT Credit - input services - Hotel Accommodation Service - For rendering such service at the site, the staff of the appellant need to be necessary accommodated at hotels situated nearby. Thus, without such accommodation or any alternate accommodation provided to the staff, the taxable output service cannot be rendered - the Hotel accommodation service received by the appellant is an eligible input service under Rule 2(l) of CCR. - AT
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