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 service tax - Valuation - inclusion of cost of FOC material - Benefit of abatement - property in goods which were to be erected and installed by the appellant had not transferred in his favour at the site of construction and erection. - Demand set aside.
Levy of service tax - Valuation - inclusion of cost of FOC material - Benefit of abatement - property in goods which were to be erected and installed by the appellant had not transferred in his favour at the site of construction and erection. - Demand set aside.
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