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...
Interest or service charge - Interest received for loan given to Subsidiary company for short period - The amount received by the appellant is interest cannot be said as charges of service provided by them - interest received by the appellant is not chargeable to service tax - AT
Interest or service charge - Interest received for loan given to Subsidiary company for short period - The amount received by the appellant is interest cannot be said as charges of service provided by them - interest received by the appellant is not chargeable to service tax - AT
Note: It is a system-generated summary and is for quick reference only.
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