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...
Refund claim - Club or Association Service - Marking of protest is a message to the department that there is a dispute in payment of tax. - In the present case, no such SCN has been issued and thereby the appellants have been deprived of their right to contest the demand - The amount paid thus becomes an amount paid by mistake - refund allowed - AT
Refund claim - Club or Association Service - Marking of protest is a message to the department that there is a dispute in payment of tax. - In the present case, no such SCN has been issued and thereby the appellants have been deprived of their right to contest the demand - The amount paid thus becomes an amount paid by mistake - refund allowed - AT
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