GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
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Service-tax exemption for NSDC skill-development programmes requires the provider itself to meet the notification's specified approval condition. An associate learning centre serving an NSDC-approved training partner did not qualify, so the normal-period demand relating to PMKVY services remained. Education connected with university degree courses qualified for the Negative List exemption where it formed part of a curriculum leading to a qualification recognised by law; direct provision by a university was not required, and that demand was set aside. Extended limitation was unavailable because wilful suppression with intent to evade was not established, resulting in deletion of the extended-period demand.
Service-tax exemption for NSDC skill-development programmes requires the provider itself to meet the notification's specified approval condition. An associate learning centre serving an NSDC-approved training partner did not qualify, so the normal-period demand relating to PMKVY services remained. Education connected with university degree courses qualified for the Negative List exemption where it formed part of a curriculum leading to a qualification recognised by law; direct provision by a university was not required, and that demand was set aside. Extended limitation was unavailable because wilful suppression with intent to evade was not established, resulting in deletion of the extended-period demand.
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