Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Imposition of penalty - Appellant did not file the ST-3 returns nor paid service tax within the stipulated time - The question of invoking of Section 80 of the Act in such cases would not arise because Section 78 itself supposes lack of bona-fides on the part of the assessee - Levy of penalty confirmed
Imposition of penalty - Appellant did not file the ST-3 returns nor paid service tax within the stipulated time - The question of invoking of Section 80 of the Act in such cases would not arise because Section 78 itself supposes lack of bona-fides on the part of the assessee - Levy of penalty confirmed
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