Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
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Nature of advertisement expenditure - revenue or capital - public memory is very short and, therefore, the companies have to incur advertisement expenditure year after year to keep products fresh in the minds of the public hence such expenditure cannot partake the character of giving any enduring benefit - AO has grossly erred in treating such expenditure as intangible asset - revenue Exp.
Nature of advertisement expenditure - revenue or capital - public memory is very short and, therefore, the companies have to incur advertisement expenditure year after year to keep products fresh in the minds of the public hence such expenditure cannot partake the character of giving any enduring benefit - AO has grossly erred in treating such expenditure as intangible asset - revenue Exp.
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