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...
Renting out of immovable property - Assessee leasing out vacant land and water front, is covered under the exclusion provided in the definition of taxable service given in Section 65(105)(zzzz) - demand set aside - AT
Renting out of immovable property - Assessee leasing out vacant land and water front, is covered under the exclusion provided in the definition of taxable service given in Section 65(105)(zzzz) - demand set aside - AT
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