Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Clearing and forwarding services Section 65(105)(j) – from the terms and conditions entered into by the appellant, it is clear that the appellant was acting as a commission agent by procuring the orders for the sale of the goods - Not taxable as C&F agent services - AT
Clearing and forwarding services Section 65(105)(j) – from the terms and conditions entered into by the appellant, it is clear that the appellant was acting as a commission agent by procuring the orders for the sale of the goods - Not taxable as C&F agent services - AT
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