Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
Adjustment of excess service tax - matter remanded back - Appellant directed to produce all the relevant documents shown excess payment and to satisfy that it conforms to the provision of Rule 6(3) - AT
Adjustment of excess service tax - matter remanded back - Appellant directed to produce all the relevant documents shown excess payment and to satisfy that it conforms to the provision of Rule 6(3) - AT
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