Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Denial of refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - appellant has provided the services from India and the same was used outside India. Accordingly it qualifies as 'export of services' and refund is admissible - AT
Denial of refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - appellant has provided the services from India and the same was used outside India. Accordingly it qualifies as 'export of services' and refund is admissible - AT
Note: It is a system-generated summary and is for quick reference only.