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...
Market fee and cess payable under a State enactment are statutory levies, not consideration for contractual work, and therefore do not attract tax deduction at source under the provision governing contractual payments. Government-prescribed procurement payments to societies, supported by sanctioned rates, reimbursement arrangements, control accounts and separately identifiable remuneration, constitute pass-through disbursements rather than contractor or subcontractor expenditure. The related disallowances for non-deduction of tax were deleted. Remission or cessation of a trading liability requires proof of a benefit obtained through an actual waiver, write-back, remission or extinguishment during the relevant year. Outstanding balances, without more, do not establish cessation where liabilities remain recorded, transactions continue and subsequent payments occur; the creditor-liability addition was deleted.
Market fee and cess payable under a State enactment are statutory levies, not consideration for contractual work, and therefore do not attract tax deduction at source under the provision governing contractual payments. Government-prescribed procurement payments to societies, supported by sanctioned rates, reimbursement arrangements, control accounts and separately identifiable remuneration, constitute pass-through disbursements rather than contractor or subcontractor expenditure. The related disallowances for non-deduction of tax were deleted. Remission or cessation of a trading liability requires proof of a benefit obtained through an actual waiver, write-back, remission or extinguishment during the relevant year. Outstanding balances, without more, do not establish cessation where liabilities remain recorded, transactions continue and subsequent payments occur; the creditor-liability addition was deleted.
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