Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
TDS u/s 193 - interest on debenture credited to comply with the mandatory requirements of law - requirement of TDS cannot be stretched to unreasonable levels when interest was neither claimed by debenture holders nor paid as assessee was a sick industrial unit and referred to BIFR - canceling of demand u/s 201(1) is correct in light of principle of real income theory
TDS u/s 193 - interest on debenture credited to comply with the mandatory requirements of law - requirement of TDS cannot be stretched to unreasonable levels when interest was neither claimed by debenture holders nor paid as assessee was a sick industrial unit and referred to BIFR - canceling of demand u/s 201(1) is correct in light of principle of real income theory
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