Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
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GTA - the appellant who is financing the purchase of fertilizer by the primary cooperative societies is also bearing the cost of transportation on behalf of the consignees - being neither a consignor nor the consignee, no service tax liability - AT
GTA - the appellant who is financing the purchase of fertilizer by the primary cooperative societies is also bearing the cost of transportation on behalf of the consignees - being neither a consignor nor the consignee, no service tax liability - AT
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