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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Rate of tax - there cannot be two sales tax, one for the supply inside the State and the other for another State supply. Once the concession is extended as far as the supply within the State is concerned, then the same benefit is to be extended in respect of interstate supply. - the concessional tax granted to the petitioner with reference to supply of plywoods, within the State is to be extended in respect of supply of plywoods to interstate to the Indian Railway - HC
Rate of tax - there cannot be two sales tax, one for the supply inside the State and the other for another State supply. Once the concession is extended as far as the supply within the State is concerned, then the same benefit is to be extended in respect of interstate supply. - the concessional tax granted to the petitioner with reference to supply of plywoods, within the State is to be extended in respect of supply of plywoods to interstate to the Indian Railway - HC
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