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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Classification of treated water and exemption from GSt - Water recovered out of the effluent treatment process nothing but an ordinary water which is suitable for reuse by the dyeing and bleaching units as a solvent and as a washing, rinsing medium. - Treated water, which does not possess any special characteristics or specialized uses (like those in aerated drinks, medicinal uses, automotive cooling systems, etc.), falls under the category of ordinary water. Consequently, it is exempt from GST under the specified notification. - AAR
Classification of treated water and exemption from GSt - Water recovered out of the effluent treatment process nothing but an ordinary water which is suitable for reuse by the dyeing and bleaching units as a solvent and as a washing, rinsing medium. - Treated water, which does not possess any special characteristics or specialized uses (like those in aerated drinks, medicinal uses, automotive cooling systems, etc.), falls under the category of ordinary water. Consequently, it is exempt from GST under the specified notification. - AAR
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