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 of duty paid by the Job worker - No merit in the contention of the revenue that the job workers cannot prefer to pay excise duty in spite of having exemption notification No. 214/86 - HC
Cenvat Credit of duty paid by the Job worker - No merit in the contention of the revenue that the job workers cannot prefer to pay excise duty in spite of having exemption notification No. 214/86 - HC
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