Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Principle of consistency required deletion of the transfer pricing adjustment on management fees because the same issue had already been decided in the assessee's favour in earlier years and no distinguishing feature was shown. The remaining issues were not decided on merits: alleged double addition arising from return processing, short grant of TDS credit, and levy of interest under section 234A with consequential interest under section 234B were all remanded to the Assessing Officer for factual verification and fresh order after hearing the assessee.
Principle of consistency required deletion of the transfer pricing adjustment on management fees because the same issue had already been decided in the assessee's favour in earlier years and no distinguishing feature was shown. The remaining issues were not decided on merits: alleged double addition arising from return processing, short grant of TDS credit, and levy of interest under section 234A with consequential interest under section 234B were all remanded to the Assessing Officer for factual verification and fresh order after hearing the assessee.
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