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...
Valuation - activity of re-treading of motor vehicle tyres - reduction of cost of goods on which VAT has paid - Petitioner also adduced documentary proof regarding payment of such local sales tax/VAT to the State Authorities - Benefit of exemption allowed.
Valuation - activity of re-treading of motor vehicle tyres - reduction of cost of goods on which VAT has paid - Petitioner also adduced documentary proof regarding payment of such local sales tax/VAT to the State Authorities - Benefit of exemption allowed.
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