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...
Withholding the refund of security deposit with the state government towards service tax - Revenue submitted that, Post GST service tax was not applicable and that no demand of service tax has ever been raised by the concerned department. - Consequently, the retention of the aforesaid security money deposited by the petitioner is per se not justified. - HC
Withholding the refund of security deposit with the state government towards service tax - Revenue submitted that, Post GST service tax was not applicable and that no demand of service tax has ever been raised by the concerned department. - Consequently, the retention of the aforesaid security money deposited by the petitioner is per se not justified. - HC
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