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...
Denial of rebate claim - receipt of commission on transaction - service was received by the recipient abroad and it is partly performed in India and partly performed abroad - refund allowed - AT
Denial of rebate claim - receipt of commission on transaction - service was received by the recipient abroad and it is partly performed in India and partly performed abroad - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
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