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...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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Penalty u/s 114(A) - appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - It cannot be said that the appellants had any mala fide intention of fraudulently claiming the benefit of exemption notification - No penalty - AT
Penalty u/s 114(A) - appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - It cannot be said that the appellants had any mala fide intention of fraudulently claiming the benefit of exemption notification - No penalty - AT
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