Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Transportation and insurance charges recovered for moving goods were not taxable as business support service where the appellant was not acting as a goods transport agency issuing consignment notes; transportation by road by a person other than a GTA remained outside the levy, and the insurance element was treated as bundled with transport. Reverse charge on accounting services supplied to the Ethiopian branch also failed because the services were received and used in Ethiopia, with the branch and Indian office treated as separate permanent establishments. The extended period of limitation was unavailable because the demand rested on disclosed balance-sheet figures, so the related penalty, interest, and remaining penalties also fell.
Transportation and insurance charges recovered for moving goods were not taxable as business support service where the appellant was not acting as a goods transport agency issuing consignment notes; transportation by road by a person other than a GTA remained outside the levy, and the insurance element was treated as bundled with transport. Reverse charge on accounting services supplied to the Ethiopian branch also failed because the services were received and used in Ethiopia, with the branch and Indian office treated as separate permanent establishments. The extended period of limitation was unavailable because the demand rested on disclosed balance-sheet figures, so the related penalty, interest, and remaining penalties also fell.
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