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 supply - supply of spraying services undertaken by the Applicant - services of spraying of agrochemicals provided by the applicant to the farmers - the supply of spraying services undertaken by the Applicant is covered under Notification No. 12/2017-CT and hence, exempted from payment of tax - AAR
Classification of supply - supply of spraying services undertaken by the Applicant - services of spraying of agrochemicals provided by the applicant to the farmers - the supply of spraying services undertaken by the Applicant is covered under Notification No. 12/2017-CT and hence, exempted from payment of tax - AAR
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