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...
Treatment of service tax collected – The assessee has collected service tax on fees received - Benefit of section 28 to 44C would not be available to the assessee and the provisions of section 44D would apply - AT
Treatment of service tax collected – The assessee has collected service tax on fees received - Benefit of section 28 to 44C would not be available to the assessee and the provisions of section 44D would apply - AT
Note: It is a system-generated summary and is for quick reference only.
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