Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
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Goods Transport Agency classification does not depend on a document being expressly titled a consignment note. Bills containing essential transportation particulars may qualify as consignment notes, and recipients' certificates confirming receipt of GTA services and reverse-charge tax payment support that classification. Service tax demands cannot rest solely on differences between ST-3 returns and Form 26AS or other Income Tax data without verification of books of account and underlying transactions, because such data do not determine taxable turnover under service tax law. Extended limitation cannot be invoked for alleged suppression where relevant facts were already available to the Department and ST-3 returns were regularly filed. The impugned demands were set aside with consequential relief.
Goods Transport Agency classification does not depend on a document being expressly titled a consignment note. Bills containing essential transportation particulars may qualify as consignment notes, and recipients' certificates confirming receipt of GTA services and reverse-charge tax payment support that classification. Service tax demands cannot rest solely on differences between ST-3 returns and Form 26AS or other Income Tax data without verification of books of account and underlying transactions, because such data do not determine taxable turnover under service tax law. Extended limitation cannot be invoked for alleged suppression where relevant facts were already available to the Department and ST-3 returns were regularly filed. The impugned demands were set aside with consequential relief.
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