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...
Deemed dividend u/s.2(22)(e) - advanced by the company - Mere reliance on legal proposition without furnishing the supporting material does not help the cause of the assessee. It only amounts to a bald claim - AT
Deemed dividend u/s.2(22)(e) - advanced by the company - Mere reliance on legal proposition without furnishing the supporting material does not help the cause of the assessee. It only amounts to a bald claim - AT
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