Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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Valuation - Franchisee service - royalty referred to in the agreement and actually collected by the appellant from the franchisee ought to have been made part of the taxable value of the ‘Franchise Service’ for the period of dispute - AT