GST Appellate Tribunal will be the first joint forum where the dispute resolution process will converge for all GST laws and both Central and state tax administration. In it, Centre and states must have equal representation
Ahmedabad Income Tax Appellate Tribunal contributed to jurisprudence holding payment for purchase of technical know-how does not constitute ‘royalty’; if there is no clause for fees for technical services in tax treaty, such payments should qualify as business income.
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