Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Debatable employees' PF/ESI contribution claims could not be disallowed through summary adjustment where, on the intimation date, jurisdictional High Court authority supported allowability of payments made before the return-filing due date. Retention of that adjustment in scrutiny without independent examination remained challengeable in appeal, and the AY 2018-19 disallowance was deleted. For exempt-income expenditure, only investments that actually yielded exempt income during the relevant year could be considered under section 14A and Rule 8D; no additional disallowance survived beyond the voluntary amount, and the related book-profit adjustment was also deleted for AY 2018-19. Charitable-contribution deductions were remitted solely to verify payment receipts and genuineness.
Debatable employees' PF/ESI contribution claims could not be disallowed through summary adjustment where, on the intimation date, jurisdictional High Court authority supported allowability of payments made before the return-filing due date. Retention of that adjustment in scrutiny without independent examination remained challengeable in appeal, and the AY 2018-19 disallowance was deleted. For exempt-income expenditure, only investments that actually yielded exempt income during the relevant year could be considered under section 14A and Rule 8D; no additional disallowance survived beyond the voluntary amount, and the related book-profit adjustment was also deleted for AY 2018-19. Charitable-contribution deductions were remitted solely to verify payment receipts and genuineness.
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