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...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Import of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - the magazine ‘Fertilizer Focus’ will be covered under the definition of ‘Book’ and an advertisement placed by the appellant in the magazine being in print media is excluded from the service tax liability under the category of sale of space or time for advertisement - No service tax liability - AT
Import of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - the magazine ‘Fertilizer Focus’ will be covered under the definition of ‘Book’ and an advertisement placed by the appellant in the magazine being in print media is excluded from the service tax liability under the category of sale of space or time for advertisement - No service tax liability - AT
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