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...
Refund of penalty - retrospective exemption from service tax with interest - refund rejected on the ground that the notification exempted only service tax and interest thereon and not penalty. - Penalty amount directed to be refunded.
Refund of penalty - retrospective exemption from service tax with interest - refund rejected on the ground that the notification exempted only service tax and interest thereon and not penalty. - Penalty amount directed to be refunded.
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