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...
Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was paid on the basis of self-assessment and declaration in their ST 3 Returns for the period April to June 2017, the Service Tax was paid correctly for the services which were provided during the period April to June 2017 as per Section 68 of the Act - No refund.
Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was paid on the basis of self-assessment and declaration in their ST 3 Returns for the period April to June 2017, the Service Tax was paid correctly for the services which were provided during the period April to June 2017 as per Section 68 of the Act - No refund.
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