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...
Additional/Joint Director (Intelligence) of Directorate General of GST Intelligence Headquarters (DGGI-Hq), Central Board of Indirect Taxes and Customs in Department of Revenue, Ministry of Finance designated as nodal officer u/s 14A(3) of Integrated Goods and Services Tax Act, 2017 for purposes of Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021 pursuant to Section 79(3)(b) of Information Technology Act, 2000. Notification effective from date of publication in Official Gazette.
Additional/Joint Director (Intelligence) of Directorate General of GST Intelligence Headquarters (DGGI-Hq), Central Board of Indirect Taxes and Customs in Department of Revenue, Ministry of Finance designated as nodal officer u/s 14A(3) of Integrated Goods and Services Tax Act, 2017 for purposes of Information Technology (Guidelines for Intermediaries and Digital Media Ethics Code) Rules, 2021 pursuant to Section 79(3)(b) of Information Technology Act, 2000. Notification effective from date of publication in Official Gazette.
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