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...
Business Auxiliary Service - appellant is individual or a commercial concern? - commercial concern covers individuals also when they are into a business and to this extent,the appellant’s arguments are not acceptable. The appellants are liable to pay service tax on the services rendered by them - AT
Business Auxiliary Service - appellant is individual or a commercial concern? - commercial concern covers individuals also when they are into a business and to this extent,the appellant’s arguments are not acceptable. The appellants are liable to pay service tax on the services rendered by them - AT
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