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...
Non-payment of service tax - principles of mutuality - pooling of risks - insurance services provided by Protection and Indemnity Clubs (P & I clubs) - it would be preempting the issue, and stepping into the shoes of the officer, for this Court to embark upon the exercise of assessment - The petitioner is permitted to approach the appellate authority, and appeals, if filed within three weeks from today, will be taken on file without reference to limitation - HC
Non-payment of service tax - principles of mutuality - pooling of risks - insurance services provided by Protection and Indemnity Clubs (P & I clubs) - it would be preempting the issue, and stepping into the shoes of the officer, for this Court to embark upon the exercise of assessment - The petitioner is permitted to approach the appellate authority, and appeals, if filed within three weeks from today, will be taken on file without reference to limitation - HC
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