Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Delay in filing of returns - Imposition of penalty - April 2008 to March 2011 - in respect of six returns, the maximum penalty that could have been imposed was only ₹ 12,000/- and not more than that amount - prima facie case is in favor of assessee - AT
Delay in filing of returns - Imposition of penalty - April 2008 to March 2011 - in respect of six returns, the maximum penalty that could have been imposed was only ₹ 12,000/- and not more than that amount - prima facie case is in favor of assessee - AT
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