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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Site Formation and Clearance, Excavation and Earthmoving and Demolition service - the reason and logic adopted by the Commissioner (Appeals) for setting aside the demand of service tax relating to horizontal drilling (for the passage of cables) where such drilling was not done using drilling machine is totally untenable and not supported by any legal reasoning - AT
Site Formation and Clearance, Excavation and Earthmoving and Demolition service - the reason and logic adopted by the Commissioner (Appeals) for setting aside the demand of service tax relating to horizontal drilling (for the passage of cables) where such drilling was not done using drilling machine is totally untenable and not supported by any legal reasoning - AT
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