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...
Meal voucher cannot be compared with credit/debit cards and cannot be called a payment system which is true for the debit/credit card - meal vouchers of the assessee definitely helps in promoting sale of goods and services of assesses affiliates - levy of service tax upheld - AT
Meal voucher cannot be compared with credit/debit cards and cannot be called a payment system which is true for the debit/credit card - meal vouchers of the assessee definitely helps in promoting sale of goods and services of assesses affiliates - levy of service tax upheld - AT
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