Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
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 ...
Declared services - The Trade Mark/ License Fee and the payment made in terms of the foreign collaboration agreement by the applicant to H&M GBC are liable to Service Tax in terms of the Finance Act, 1994. - AAR
Declared services - The Trade Mark/ License Fee and the payment made in terms of the foreign collaboration agreement by the applicant to H&M GBC are liable to Service Tax in terms of the Finance Act, 1994. - AAR
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