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...
Reverse charge mechanism (RCM) - remuneration paid to the Directors - Directors who are concerned with the management of the company and who were employee of the company cannot be chargeable to service tax. No question of RCM.
Reverse charge mechanism (RCM) - remuneration paid to the Directors - Directors who are concerned with the management of the company and who were employee of the company cannot be chargeable to service tax. No question of RCM.
Note: It is a system-generated summary and is for quick reference only.
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