Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
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Refund of service tax paid wrongly - there is no infirmity in the LAA accepting the expert opinion - Once the activity is found to be falling within the fold of supply of tangible goods service, said tax was collected without authority of law - Refund allowed - Period of limitation not applicable.
Refund of service tax paid wrongly - there is no infirmity in the LAA accepting the expert opinion - Once the activity is found to be falling within the fold of supply of tangible goods service, said tax was collected without authority of law - Refund allowed - Period of limitation not applicable.
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