Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
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Refund of service tax paid under reverse charge may be available where the same transportation service was already taxed in the hands of the service provider, but that entitlement depends on verification of whether double payment actually occurred. The matter was therefore remitted for fresh factual examination of the relevant payments and records. The limitation bar under Section 11B was held inapplicable to refund of tax paid by mistake on an amount not payable by the assessee, so the rejection on limitation was set aside.
Refund of service tax paid under reverse charge may be available where the same transportation service was already taxed in the hands of the service provider, but that entitlement depends on verification of whether double payment actually occurred. The matter was therefore remitted for fresh factual examination of the relevant payments and records. The limitation bar under Section 11B was held inapplicable to refund of tax paid by mistake on an amount not payable by the assessee, so the rejection on limitation was set aside.
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