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...
Refund of Service tax paid initially on commission received for orders to procure and products sold by principal located outside, in India - amount deposit is thus not tax and as such there is no time limit for refund of deposit as Section 11B applies to refund of duty/tax only - refund allowed - AT
Refund of Service tax paid initially on commission received for orders to procure and products sold by principal located outside, in India - amount deposit is thus not tax and as such there is no time limit for refund of deposit as Section 11B applies to refund of duty/tax only - refund allowed - AT
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