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...
Levy of GST - services by way of granting Long Term Lease - upfront charges - ontention of applicant is correct i.e. the above such services are exempted from the GST, if fulfil all the conditions as mentioned in the notification.
Levy of GST - services by way of granting Long Term Lease - upfront charges - ontention of applicant is correct i.e. the above such services are exempted from the GST, if fulfil all the conditions as mentioned in the notification.
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