Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
Import of services - reverse charge method - it has not been established if the said ‘intellectual property right’ was acknowledged under the relevant Indian law - demand set aside - AT
Import of services - reverse charge method - it has not been established if the said ‘intellectual property right’ was acknowledged under the relevant Indian law - demand set aside - AT
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