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...
Levy of service tax on incentive received - the same is more in the nature of a prize money for a good performance by the appellant and are in no way linked to the value of the services. - AT
Levy of service tax on incentive received - the same is more in the nature of a prize money for a good performance by the appellant and are in no way linked to the value of the services. - AT
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