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...
Refund of Service Tax paid under RCM - repeal of Finance Act and introduction of GST Act - rejection of refund on the ground that input tax credit can only be claimed under the GST/CGST Act, 2017 and not otherwise - the refund claims filed by the appellants should merit consideration under the provisions of sub-section (3) of section 142 ibid, and as such, it should be entitled for the benefit of refund of service tax paid by it. - AT
Refund of Service Tax paid under RCM - repeal of Finance Act and introduction of GST Act - rejection of refund on the ground that input tax credit can only be claimed under the GST/CGST Act, 2017 and not otherwise - the refund claims filed by the appellants should merit consideration under the provisions of sub-section (3) of section 142 ibid, and as such, it should be entitled for the benefit of refund of service tax paid by it. - AT
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