Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Demand u/s 11D - collection in the name of duty of excise - respondent issued debit note to adjust the difference in the price of invoice and money paid, by cheque (for crude oil) - it is for adjusting the amount not payable - basic ingredients as required u/s 11D not fulfilled - demand set aside - AT
Demand u/s 11D - collection in the name of duty of excise - respondent issued debit note to adjust the difference in the price of invoice and money paid, by cheque (for crude oil) - it is for adjusting the amount not payable - basic ingredients as required u/s 11D not fulfilled - demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
