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...
Export of services or not - Intermediary service or not - marketing and consultancy services supplied by the applicant - the condition that transaction not being done on his own account makes the applicant rightly fit into the definition of intermediary in the instant case.
Export of services or not - Intermediary service or not - marketing and consultancy services supplied by the applicant - the condition that transaction not being done on his own account makes the applicant rightly fit into the definition of intermediary in the instant case.
Note: It is a system-generated summary and is for quick reference only.
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