Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Classification of services - intermediary services or not - export of service or not - the appellant is the service provider and the overseas buyer is the service recipient and there is no oral or written agreement between the appellant and the vendors/exporters of garments. - The appellant does not satisfy the conditions to be an ‘intermediary’ for his services - AT
Classification of services - intermediary services or not - export of service or not - the appellant is the service provider and the overseas buyer is the service recipient and there is no oral or written agreement between the appellant and the vendors/exporters of garments. - The appellant does not satisfy the conditions to be an ‘intermediary’ for his services - AT
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