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...
Levy of GST - Residential Welfare Association (RWA) - maintenance charges collected by the applicant from its members - activity of procuring Goods and Services from third parties for upkeep and maintenance of Apartments and collecting the monies from its members to pay third party vendors - activity is liable to GST - Exemption up to ₹ 7,500/- per month per member, is available.
Levy of GST - Residential Welfare Association (RWA) - maintenance charges collected by the applicant from its members - activity of procuring Goods and Services from third parties for upkeep and maintenance of Apartments and collecting the monies from its members to pay third party vendors - activity is liable to GST - Exemption up to ₹ 7,500/- per month per member, is available.
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