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...
Restriction of refund - Recipient of goods under Deemed export scheme or under payment of tax @0.1% IGST (or @0.05 % CGST + @0.05 SGST) for use in export shall not be allowed to pay IGST on export goods or services and claim refund of IGST so paid. - Rule 96 amended - See Sub-Rule (9)
Restriction of refund - Recipient of goods under Deemed export scheme or under payment of tax @0.1% IGST (or @0.05 % CGST + @0.05 SGST) for use in export shall not be allowed to pay IGST on export goods or services and claim refund of IGST so paid. - Rule 96 amended - See Sub-Rule (9)
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