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...
Classification of services - supply of tangible goods service or not - railway wagons - the right of position and effective control is with the Railways and as such, the tax entry has no application for the present transaction.
Classification of services - supply of tangible goods service or not - railway wagons - the right of position and effective control is with the Railways and as such, the tax entry has no application for the present transaction.
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