Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Franchise service - right to collect toll - the arrangement between the appellant and the subsidiary-company would fit in the definition of "franchise" - prima facie against the assessee - AT
Franchise service - right to collect toll - the arrangement between the appellant and the subsidiary-company would fit in the definition of "franchise" - prima facie against the assessee - AT
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