Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Reopening of assessment u/s 147 - AO has re-appreciated trial balance-sheet which is also available to him when original assessment order was passed and alleged escapement - proviso appended to section 147 puts an embargo in the exercise of power of AO in cases where scrutiny assessment has taken place and four years have expired from the end of relevant AY if assessee has disclosed all material facts fully and truly - reassessment quashed
Reopening of assessment u/s 147 - AO has re-appreciated trial balance-sheet which is also available to him when original assessment order was passed and alleged escapement - proviso appended to section 147 puts an embargo in the exercise of power of AO in cases where scrutiny assessment has taken place and four years have expired from the end of relevant AY if assessee has disclosed all material facts fully and truly - reassessment quashed
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