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...
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Levy of Service tax - Supply of tangible goods service (STGS) on both voyage charter and time charter - when the contract itself is not for transfer of right to use the vessels, there cannot be any levy of Service Tax under the head “supply of tangible goods for use”. - AT
Levy of Service tax - Supply of tangible goods service (STGS) on both voyage charter and time charter - when the contract itself is not for transfer of right to use the vessels, there cannot be any levy of Service Tax under the head “supply of tangible goods for use”. - AT
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