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...
Clinical testing service - since these services were wholly provided outside India, are not liable to service tax from the appellant under the reverse charge mechanism in Section 66A - AT
Clinical testing service - since these services were wholly provided outside India, are not liable to service tax from the appellant under the reverse charge mechanism in Section 66A - AT
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