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 - invoice without signature - services provided to SEZ unit - There is no dispute as to the fact that the service provider M/s. Standard Chartered Bank has paid the service tax and the appellant has also discharged the same to the service provider - claim of refund cannot be denied - AT
Refund claim - invoice without signature - services provided to SEZ unit - There is no dispute as to the fact that the service provider M/s. Standard Chartered Bank has paid the service tax and the appellant has also discharged the same to the service provider - claim of refund cannot be denied - AT
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