Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Fee levied u/s 234E - TDS returns belatedly filed by the assessee - The demand u/s 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 1.6.2015
Fee levied u/s 234E - TDS returns belatedly filed by the assessee - The demand u/s 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 1.6.2015
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