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...
Block assessment - satisfaction u/s 158BD - Mandatory requirement of satisfaction of Assessing officer is not required, when the assessing officer who initiated proceedings and the assessing officer who made the assessment, is the same person - HC
Block assessment - satisfaction u/s 158BD - Mandatory requirement of satisfaction of Assessing officer is not required, when the assessing officer who initiated proceedings and the assessing officer who made the assessment, is the same person - HC
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