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...
Levy of penalty - The issue whether renting of immovable property is liable to service tax was under litigation - The matter is still pending before the Hon’ble Supreme Court - penalty imposed under Section 78(1) of the Act cannot sustain and requires to be set aside.
Levy of penalty - The issue whether renting of immovable property is liable to service tax was under litigation - The matter is still pending before the Hon’ble Supreme Court - penalty imposed under Section 78(1) of the Act cannot sustain and requires to be set aside.
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