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...
Classification of goods - second hand or used 'Paintings' - GST on margin - determination of the liability to pay tax - shall be paid by the applicant on the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored. - Provisions of Rule 32(5) of CGST Rules will be applicable. - The 'Paintings are classifiable under Heading 9701 of the GST Tariff - AAR
Classification of goods - second hand or used 'Paintings' - GST on margin - determination of the liability to pay tax - shall be paid by the applicant on the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored. - Provisions of Rule 32(5) of CGST Rules will be applicable. - The 'Paintings are classifiable under Heading 9701 of the GST Tariff - AAR
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