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...
Benefit of N/N. 12/03 - reduction of the cost of materials for arriving at the value of such service tax liability - the restriction is for non-availment of credit of duty paid on goods and materials sold and not on the capital goods.
Benefit of N/N. 12/03 - reduction of the cost of materials for arriving at the value of such service tax liability - the restriction is for non-availment of credit of duty paid on goods and materials sold and not on the capital goods.
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