Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
BAS - charge for the diesel reimbursed by the service recipients - The appellants had paid service tax on the element of service involved in “filling of diesel” and by no stretch of imagination it can be urged that any “service” was rendered by the appellants corresponding to the value of diesel.
BAS - charge for the diesel reimbursed by the service recipients - The appellants had paid service tax on the element of service involved in “filling of diesel” and by no stretch of imagination it can be urged that any “service” was rendered by the appellants corresponding to the value of diesel.
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