Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Valuation -transaction charges collected by the appellant and paid to the NSE cannot be included in the assessable value since said charges cannot be equated to brokerage received by the appellant.
Valuation -transaction charges collected by the appellant and paid to the NSE cannot be included in the assessable value since said charges cannot be equated to brokerage received by the appellant.
Note: It is a system-generated summary and is for quick reference only.