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...
Transmission or distribution for electricity - scope of composite supply in GST era - the services provided by the petitioner are in the nature of composite supply in view of the provisions of clause (a) of section 8 of the CGST Act, the tax liability thereof has to be determined accordingly.
Transmission or distribution for electricity - scope of composite supply in GST era - the services provided by the petitioner are in the nature of composite supply in view of the provisions of clause (a) of section 8 of the CGST Act, the tax liability thereof has to be determined accordingly.
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