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...
Classification of Service - Rate of GST - turnkey Engineering, Procurement and Construction (EPC) Contract for construction of a solar power plant - cannot be held as supply of immovable property or in the nature of composite supply - to be taxed as Works contract under GST - AAR
Classification of Service - Rate of GST - turnkey Engineering, Procurement and Construction (EPC) Contract for construction of a solar power plant - cannot be held as supply of immovable property or in the nature of composite supply - to be taxed as Works contract under GST - AAR
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