Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
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Refund of unutilzed CENVAT credit - Management or Business Consultant Service (MBCS) - Business Auxiliary Service (BAS) - Providing Real Estate Advisory Service (REAS) to foreign/ overseas clients in respect of the properties situated in India - The activities would come within the purview of “MBCS” and the appellants are entitled for the refund benefit - AT
Refund of unutilzed CENVAT credit - Management or Business Consultant Service (MBCS) - Business Auxiliary Service (BAS) - Providing Real Estate Advisory Service (REAS) to foreign/ overseas clients in respect of the properties situated in India - The activities would come within the purview of “MBCS” and the appellants are entitled for the refund benefit - AT
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