Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
BAS - Helping the purchases of with the registration with the RTO cannot be considered as an activity under Business Auxiliary Service therefore, service tax cannot be demanded on the amount retained by the appellant in respect of RTO registration fee - AT
BAS - Helping the purchases of with the registration with the RTO cannot be considered as an activity under Business Auxiliary Service therefore, service tax cannot be demanded on the amount retained by the appellant in respect of RTO registration fee - AT
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