Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Taxability of subsidy - adjustment in capital assets - given to the assessee to establish the industrial unit in backward regions of the Maharashtra State - from language of the Explanation 10 to section 43(1), it is manifest that it is attracted only when the object of the Scheme is to subsidize the cost of an asset and not otherwise.
Taxability of subsidy - adjustment in capital assets - given to the assessee to establish the industrial unit in backward regions of the Maharashtra State - from language of the Explanation 10 to section 43(1), it is manifest that it is attracted only when the object of the Scheme is to subsidize the cost of an asset and not otherwise.
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