Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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Levy of tax / VAT on franchisee fees/royalty paid - The assessee shall be liable to pay tax on the royalty received from the licensee dealers, who have been transferred the right to use brand name/trade mark-'Kingfisher' packaged drinking water - HC
Levy of tax / VAT on franchisee fees/royalty paid - The assessee shall be liable to pay tax on the royalty received from the licensee dealers, who have been transferred the right to use brand name/trade mark-'Kingfisher' packaged drinking water - HC
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