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...
CENVAT Credit on Input Services – branding of goods is similar to sale promotion - services being intangible the standard for proving nexus cannot be same as that in the case of inputs which are tangible - stay granted - AT
CENVAT Credit on Input Services – branding of goods is similar to sale promotion - services being intangible the standard for proving nexus cannot be same as that in the case of inputs which are tangible - stay granted - AT
Note: It is a system-generated summary and is for quick reference only.
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