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...
Levy of GST- Whether the interest subvention income received to reduce the effective interest rate to the final customer is chargeable to GST? - Held Yes - this transaction between DFSI and MB India is a ‘Supply’ under Section 7 of CGST Act.
Levy of GST- Whether the interest subvention income received to reduce the effective interest rate to the final customer is chargeable to GST? - Held Yes - this transaction between DFSI and MB India is a ‘Supply’ under Section 7 of CGST Act.
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