Justice Shekhar B Saraf said that taxation of franchise agreements and sale of goods represents a complex and multifaceted issue that defies easy categorisation under the tax laws.
| Rank | Students | Marks |
|---|---|---|
| #1 |
Erin Gonzales |
250/300 |
| #2 |
Erin Gonzales |
220/300 |
| #3 |
Erin Gonzales |
200/300 |
| #4 |
Erin Gonzales |
150/300 |