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 of service tax - services for inspecting vehicles providing MS plates at regional transport office - Certification of the cylinder did not take place in the manufacturing area - definition of "input service" does not restrict that the said service have to be rendered in the factory premises of the manufacturer - AT
Cenvat credit of service tax - services for inspecting vehicles providing MS plates at regional transport office - Certification of the cylinder did not take place in the manufacturing area - definition of "input service" does not restrict that the said service have to be rendered in the factory premises of the manufacturer - AT
Note: It is a system-generated summary and is for quick reference only.