India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Service to foreign party - scope of the term export - the destination has to be decided on the basis of the place of consumption, not the place of performance of Service - demand set aside - AT
Service to foreign party - scope of the term export - the destination has to be decided on the basis of the place of consumption, not the place of performance of Service - demand set aside - AT
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