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...
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Classification of services - reverse charge mechanism - salary paid to employees deputed to the appellant by their parent company for assisting them in their business operations of software development and information technology and other related support service - Cannot be held as Manpower Recruitment or Supply Agency Service - AT
Classification of services - reverse charge mechanism - salary paid to employees deputed to the appellant by their parent company for assisting them in their business operations of software development and information technology and other related support service - Cannot be held as Manpower Recruitment or Supply Agency Service - AT
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