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...
Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were taxable, outbound tours were considered an export of service and thus not liable for service tax. The decision was supported by the definition of "tour operator" in the Finance Act and previous tribunal rulings.
Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were taxable, outbound tours were considered an export of service and thus not liable for service tax. The decision was supported by the definition of "tour operator" in the Finance Act and previous tribunal rulings.
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