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 service tax - time limitation - Though it has been recorded by the adjudicating authorities below that the Notification have to be strictly read and no alteration, addition and even deletion is permissible to the language therein, but still has ignored/ deleted such portion of the Notification, which simultaneously empowers the authorities to condone the delay, if any, is found.
Refund of service tax - time limitation - Though it has been recorded by the adjudicating authorities below that the Notification have to be strictly read and no alteration, addition and even deletion is permissible to the language therein, but still has ignored/ deleted such portion of the Notification, which simultaneously empowers the authorities to condone the delay, if any, is found.
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