Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Refund of service tax - duty free shops in airport - Undoubtedly, stocking and display is impossible without space and the sole issue that remains in the dispute is the finding of the lower authorities that space has been provided to the appellant and that the payment flow is ‘rent’ which is taxable within the meaning ‘airport service’ or ‘service’, as the case may be, for the period in dispute. - ‘Duty free’ shops in airports are a global market competing among themselves in a ‘tax exempt’ environment - Refund allowed - AT
Refund of service tax - duty free shops in airport - Undoubtedly, stocking and display is impossible without space and the sole issue that remains in the dispute is the finding of the lower authorities that space has been provided to the appellant and that the payment flow is ‘rent’ which is taxable within the meaning ‘airport service’ or ‘service’, as the case may be, for the period in dispute. - ‘Duty free’ shops in airports are a global market competing among themselves in a ‘tax exempt’ environment - Refund allowed - AT
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