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...
Refund of IGST on Ocean Freight - The High court quashed the impugned Deficiency Memo Form-RFD-03 related to the applicability of the Supreme Court decision and directed the authorities to process the refund application in accordance with the law.
Refund of IGST on Ocean Freight - The High court quashed the impugned Deficiency Memo Form-RFD-03 related to the applicability of the Supreme Court decision and directed the authorities to process the refund application in accordance with the law.
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