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...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
It is open for the assessee whether to avail the abatement provided under notification or to pay service tax on GTA on the 100% amount - payment of service tax by the appellant on 100% of the transportation charge is legal and correct.
It is open for the assessee whether to avail the abatement provided under notification or to pay service tax on GTA on the 100% amount - payment of service tax by the appellant on 100% of the transportation charge is legal and correct.
Note: It is a system-generated summary and is for quick reference only.
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