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...
Confirmation of demand beyond the scope of SCN - Though demand was not sustainable, the same was not contested - Therefore while confirming the appropriation of service tax, penalty set aside - AT
Confirmation of demand beyond the scope of SCN - Though demand was not sustainable, the same was not contested - Therefore while confirming the appropriation of service tax, penalty set aside - AT
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