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...
Levy of GST - education and training programmes conducted through its 13 co-operative training centres and 33 district co-operative boards - The applicant's activity is covered within the scope of supply of services and there is no exemption in respect of their supply.
Levy of GST - education and training programmes conducted through its 13 co-operative training centres and 33 district co-operative boards - The applicant's activity is covered within the scope of supply of services and there is no exemption in respect of their supply.
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