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...
Taxability of works contract - the point at which these iron and steel products are taxable is the point of accretion, that is, the point of incorporation into the building or structure - Transaction cannot be taxed again - SC
Taxability of works contract - the point at which these iron and steel products are taxable is the point of accretion, that is, the point of incorporation into the building or structure - Transaction cannot be taxed again - SC
Note: It is a system-generated summary and is for quick reference only.
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