Friday 20 June 2014

ITAT distinguishes Ruling of Steria; uses MFN clause to import 'make-available' clause in India-Fran

IT : Where assessee, a branch office of IATA, Canada, made payment to a French Company for providing BSP link whereby manual operations such as issue of debit notes/credit notes, issue of refund, billing statement and all information relating to air tickets were carried out electronically, in view of fact that by rendering said link services French company did not make available to agents/Air lines including assessee any technical knowledge, experience, skill, know-how or processes so as to enab


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