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...
Valuation - no service tax liability would arise in respect of passenger service fee, being collected by the assessee on behalf of the Airport Authority of India and being paid by it to the said authority - demand set aside. - AT
Valuation - no service tax liability would arise in respect of passenger service fee, being collected by the assessee on behalf of the Airport Authority of India and being paid by it to the said authority - demand set aside. - AT
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