Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
DSIR-approved in-house R&D deduction cannot be disallowed by the AO or DRP on the basis of survey statements once the prescribed authority has quantified the eligible expenditure; later survey findings do not unsettle earlier certified claims. Where procurement commission had already been benchmarked in transfer pricing proceedings, a further disallowance under the normal provisions was treated as impermissible double disallowance, absent evidence that the payment was sham. On APA-consistent transactions, the raw material purchase adjustment was restricted and the corporate guarantee adjustment was deleted or capped. Litigation provision, Chapter VI-A deduction and TDS credit issues were remitted for verification, with interest consequential and penalty premature.
DSIR-approved in-house R&D deduction cannot be disallowed by the AO or DRP on the basis of survey statements once the prescribed authority has quantified the eligible expenditure; later survey findings do not unsettle earlier certified claims. Where procurement commission had already been benchmarked in transfer pricing proceedings, a further disallowance under the normal provisions was treated as impermissible double disallowance, absent evidence that the payment was sham. On APA-consistent transactions, the raw material purchase adjustment was restricted and the corporate guarantee adjustment was deleted or capped. Litigation provision, Chapter VI-A deduction and TDS credit issues were remitted for verification, with interest consequential and penalty premature.
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