Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Levy of service tax on franchisee and royalty fee paid to their US based franchiser - sharing of compensation - prima facie the appellants are liable to pay service tax on the amount remitted to the overseas franchisee as per the agreement. - AT
Levy of service tax on franchisee and royalty fee paid to their US based franchiser - sharing of compensation - prima facie the appellants are liable to pay service tax on the amount remitted to the overseas franchisee as per the agreement. - AT
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