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...
Refund of unutilized service tax paid - output services that are exported in terms of Rule 6A of the Service Tax Rules - Denial of refund on the ground that certain documents have not been filed. - Rejection of refund not justified.
Refund of unutilized service tax paid - output services that are exported in terms of Rule 6A of the Service Tax Rules - Denial of refund on the ground that certain documents have not been filed. - Rejection of refund not justified.
Note: It is a system-generated summary and is for quick reference only.
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