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...
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Classification of taxable service - various composite activities starting from receipt, shifting, handling, loading, packaging in suitable manner, security X-ray, scanning and loading of cargo for outward movement by aircraft - The service is area specific - this is not a general category of tax entry - the services rendered by the appellant are taxable under the category airport service w.e.f. 10/09/2004. - AT
Classification of taxable service - various composite activities starting from receipt, shifting, handling, loading, packaging in suitable manner, security X-ray, scanning and loading of cargo for outward movement by aircraft - The service is area specific - this is not a general category of tax entry - the services rendered by the appellant are taxable under the category airport service w.e.f. 10/09/2004. - AT
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