Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Import of services - reverse charge - amount paid as insurance premium by the appellant to TD Bank as part of loan amount - borrower of money in India is neither a service provider nor service recipient in connection with insurance taken by the lender. - AT
Import of services - reverse charge - amount paid as insurance premium by the appellant to TD Bank as part of loan amount - borrower of money in India is neither a service provider nor service recipient in connection with insurance taken by the lender. - AT
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