Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Import of services - collection charges of the Indian bankers who in turn send the same to the appellant for collection to the foreign bankers - Foreign bank has not charged the appellant directly - Appellant cannot be held as importer of services.