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...
Requirement of registration - RGCA is making taxable supplies and hence is not covered under the exemption from registration under Section 23. Therefore RGCA is liable for registration under Section 22 of CGST/TNGST Act.
Requirement of registration - RGCA is making taxable supplies and hence is not covered under the exemption from registration under Section 23. Therefore RGCA is liable for registration under Section 22 of CGST/TNGST Act.
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