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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...
Detention of goods - mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873 - It is incumbent upon the statutory authority/the Proper Officer to have made mention of the contravention in the field provided in the impugned order for such purpose. This has not been done - The present order of detention cannot be sustained and the same is quashed.
Detention of goods - mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873 - It is incumbent upon the statutory authority/the Proper Officer to have made mention of the contravention in the field provided in the impugned order for such purpose. This has not been done - The present order of detention cannot be sustained and the same is quashed.
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