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...
Reassessment - there is a distinction between the ‘power of review’ and ‘power to re-assess’ - The source of information were not in possession of the AO at the time of framing assessment - petition dismissed - HC
Reassessment - there is a distinction between the ‘power of review’ and ‘power to re-assess’ - The source of information were not in possession of the AO at the time of framing assessment - petition dismissed - HC
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