Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
CENVAT Credit - input services, value of which not included in value of output services - As the receipts excluded from computation of assessable value are not consideration for exempt services or may even lie outside the scope of inclusion as consideration, by being returnable to the policy holder, the disputed ‘input services’ does not come within the ambit of rule 6 of CENVAT Credit Rules, 2004. - AT
CENVAT Credit - input services, value of which not included in value of output services - As the receipts excluded from computation of assessable value are not consideration for exempt services or may even lie outside the scope of inclusion as consideration, by being returnable to the policy holder, the disputed ‘input services’ does not come within the ambit of rule 6 of CENVAT Credit Rules, 2004. - AT
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