treated as separate
persons for the purposes of this section
tax liability devolves on the appellant-assessee.
17. Tax-shifting arises from the nature ... collected as though it was a domestic transaction
with responsibility devolving on the taxable entity
in the country.
18. A commercial organization establishes its
subordinate
steamer
agent with the risk of non-usage of the procured space devolving on the
appellant. By no stretch is this assumption of risk within
steamer
agent with the risk of non-usage of the procured space devolving on the
appellant. By no stretch is this assumption of risk within
steamer agent with the risk of non-usage of
the procured space devolving on the appellant. By no stretch is this assumption of
risk within
steamer agent with the risk of non-usage of
the procured space devolving on the appellant. By no stretch is this assumption of
risk within
steamer agent with the risk of non-usage of
the procured space devolving on the appellant. By no stretch is this assumption of
risk within
steamer agent with the risk of non-usage of
the procured space devolving on the appellant. By no stretch is this assumption of
risk within
steamer agent with the risk
of non-usage of the procured space devolving on the appellant. By no stretch
is this assumption of risk within
liability to pay tax on the commercial coaching and training services
that devolves on the appellant cannot be shifted to MAAC
liability to pay tax on the commercial coaching and training services
that devolves on the appellant cannot be shifted to MAAC
