Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of the words “support services” in Section 66D (a). The demand of service tax is made under reverse charge mechanism for the period after 01.04.2016 after the substitution of the word “any service” in clause (iv) of Section 66D (a) whereas the demand in these appeals is on the allegation that ‘renting of immovable property’ is a ‘support service’ The words ‘support services’ having been omitted w.e.f. 01.04.2016, the circular is not applicable for the period after 01.04.2016 - AT
Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of the words “support services” in Section 66D (a). The demand of service tax is made under reverse charge mechanism for the period after 01.04.2016 after the substitution of the word “any service” in clause (iv) of Section 66D (a) whereas the demand in these appeals is on the allegation that ‘renting of immovable property’ is a ‘support service’ The words ‘support services’ having been omitted w.e.f. 01.04.2016, the circular is not applicable for the period after 01.04.2016 - AT
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