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...
Transfer of credit - even when there was no stock of input ‘as such’ or ‘in progress’ having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit Rules is permissible - AT
Transfer of credit - even when there was no stock of input ‘as such’ or ‘in progress’ having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit Rules is permissible - AT
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