Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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...
TDS liability - The contention of the Revenue that assessee followed cash system of accounting in respect of the expenses in reference is not correct as the expenses have been accounted for as and when ascertained and TDS was also deducted at that point of time. - AT
TDS liability - The contention of the Revenue that assessee followed cash system of accounting in respect of the expenses in reference is not correct as the expenses have been accounted for as and when ascertained and TDS was also deducted at that point of time. - AT
Note: It is a system-generated summary and is for quick reference only.