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...
Principle of estoppel in law against a party - appellant has admitted the service tax liability whereas high court has decided that the activity is not taxable - no demand can be made against the assessee - HC
Principle of estoppel in law against a party - appellant has admitted the service tax liability whereas high court has decided that the activity is not taxable - no demand can be made against the assessee - HC
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