Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Construction Activities – Duty Liability - discharge of VAT on a particular value cannot be conclusive proof that the value of material involved corresponded to the value on which VAT was paid - Prima facie the service tax authorities have every right to look into the issue whether the value had been correctly split - AT
Construction Activities – Duty Liability - discharge of VAT on a particular value cannot be conclusive proof that the value of material involved corresponded to the value on which VAT was paid - Prima facie the service tax authorities have every right to look into the issue whether the value had been correctly split - AT
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