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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In terms of the provisions, “authorization” has to be specifically from the foreign service provider and cannot be fastened upon the Indian Service recipient by the Revenue - In absence of such authorization, no liability would fall upon appellant - AT