2 results for “transfer pricing”+ Section 155clear
Sorted by relevance
155 ELT N-171, vide paragraph 2.1.3 it has been clarified that C&F agents work on commission basis do not fall under the definition of 'Business Auxiliary Service', in as much as they are substantially covered within the definition C & F service. It has, further, been clarified that under Section 65A of Finance Act, 1994, it has also been