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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TDS u/s 194J - Data Circuit / Broadband / Multi-Protocol Label Switching (“MPLS”) charges - In the absence of any human intervention for transmitting the DATA through such DATA link satellite link line, the payments made for utilizing such services was not in the nature of technical services governed by section 194J - AT
TDS u/s 194J - Data Circuit / Broadband / Multi-Protocol Label Switching (“MPLS”) charges - In the absence of any human intervention for transmitting the DATA through such DATA link satellite link line, the payments made for utilizing such services was not in the nature of technical services governed by section 194J - AT
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