Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Demand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has collected any amount in excess. - when the assessee would not come under the ambit of service tax prior to 16.05.2005, Section 11D(1) would not be applicable.
Demand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has collected any amount in excess. - when the assessee would not come under the ambit of service tax prior to 16.05.2005, Section 11D(1) would not be applicable.
Note: It is a system-generated summary and is for quick reference only.