Category Archives: Tribunal

Important Citations – Direct Taxes

Tribunal

  • HESS ACC Systems B. V., In re (2012) 349ITR529
    (s. 195- lack of proximity between supply and installation can distort ancillary service character)
  • Alstom Transport SA, In re (2012) 349ITR292
    (s. 9 (1) (vii)-Composite contract and Dissecting approach)
  • Citrix Systems Asia Pacific Pty. Limited, In re (2012) 343ITR1
    (sale or licensing for use of a copyrighted software)
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