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...
Option to pay 25% of the service tax towards penalty under Section 78 - assessee given an option to pay 25% of the service tax towards penalty under Section 78 of Finance Act, 1994 within 30 days of the communication of order.... - AT
Option to pay 25% of the service tax towards penalty under Section 78 - assessee given an option to pay 25% of the service tax towards penalty under Section 78 of Finance Act, 1994 within 30 days of the communication of order.... - AT
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