seeking exemption, on the grounds that, inter alia, the franchisee fee
received by it from the satellite schools in lieu of its name, logo ... matters Page 7 of 31
each such case as a "franchisee fee" was exempt under section
crore
as royalty payment and Rs. 6.83 crore as franchisee fee to McDonald's
Corporation. The assessee also paid Rs. 1.70 crore ... Cess on such
royalty and franchisee fee. The TPO determined Nil ALP in respect of
royalty fee and franchisee fee. The Assessing Officer also disallowed
failed to appreciate that the receipts/payment of royalty
and initial franchisee fee is being diverted by the overriding title at the very source.
Ground ... above payment (mentioned as Initial Franchisee Fee in the order of TPO). It is
evident that the foreign exchange fluctuation loss
submits that the admission fee, tuition fee and competition fee are very much part of the franchisee service and therefore they should form part ... cost of admission fee, tuition fee, competition fee and course instructor fee charged by the appellant either from their franchisees or from the instructor cannot
payment by the Franchise to the
Franchisor of the Franchisee Fees as agreed hereunder and in
consideration of the Franchise agreeing to pay the Franchisor ... personal, non-exclusive, non-transferable, non-
assignable and limited franchise to the Franchisee to operate
the Little Millennium Centre by implementing the Little
Millennium Program
Kirti Azad vs Ministry Of Youth Affairs & Sports on 15 November, 2018
CENTRAL INFORMATION
been mentioned that Rs.20.19 lac is on account of Franchisee fee and the other sum
of Rs.13 lac is a part
purpose. Out of which, Rs. 35 lacs would be paid as
franchisee fee as non-refundable and Rs.15 lacs as security deposit
refundable. They ... higher. On the assurance of petitioners, the complainant
agreed to get the franchisee of lab under SERA brand at Jammu. It has
been further alleged
that in terms
of Clause 15 of the Amending Agreement, the Franchisee fee
O.M.P.(COMM) No.72/2016 Page 5
deposited
accused as franchisee fee. The
complainant in his complaint or his testimony recorded in
the court had nowhere alleged that the accused persons
had cancelled ... money of the
complainant and after the franchisee agreement being signed, the non-
refundable franchisee fee had been usurped by the accused to the tune
