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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Export of services - providing SMS Aggregator services to facebook, Ireland - the Indian subscribers of Facebook cannot be termed as Service Recipient - In such case even the Rule 8 of POP would not apply as the service recipient i.e Facebook is situated in Ireland which is located outside India a non taxable territory. - AT
Export of services - providing SMS Aggregator services to facebook, Ireland - the Indian subscribers of Facebook cannot be termed as Service Recipient - In such case even the Rule 8 of POP would not apply as the service recipient i.e Facebook is situated in Ireland which is located outside India a non taxable territory. - AT
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