Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Import of Intellectual Property Services (IPR services) - there can be no liability to service tax under the head of IPR services in respect of an Intellectual Property Right that is not recognised by the law in India. - AT
Import of Intellectual Property Services (IPR services) - there can be no liability to service tax under the head of IPR services in respect of an Intellectual Property Right that is not recognised by the law in India. - AT
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