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...
Car lease facility provided by employer to employees does not qualify as perquisite if employer recovers exact lease amount from employees' salaries; it constitutes supply of service by employer liable to GST as it does not fall under Entry 1 of Schedule III of CGST/TNGST Acts covering services by employee to employer in course of employment.
Car lease facility provided by employer to employees does not qualify as perquisite if employer recovers exact lease amount from employees' salaries; it constitutes supply of service by employer liable to GST as it does not fall under Entry 1 of Schedule III of CGST/TNGST Acts covering services by employee to employer in course of employment.
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