Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
CENVAT Credit - Common inputs/input services used in manufacture of taxable goods as well as in trading activity - the works contract remains works contract and cannot be vivisected for taxing various activities under different services. - merely because the amounts billed by the appellant separately in a commercial invoice of these items can’t be treated as a trading activity.
CENVAT Credit - Common inputs/input services used in manufacture of taxable goods as well as in trading activity - the works contract remains works contract and cannot be vivisected for taxing various activities under different services. - merely because the amounts billed by the appellant separately in a commercial invoice of these items can’t be treated as a trading activity.
Note: It is a system-generated summary and is for quick reference only.