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...
Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the benefit of exemption - Matter referred to Larger Bench to decide the issue, "Whether refund claim of service tax is maintainable in the absence of any challenge or assessment or self-assessment in appeal or not?" - AT
Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the benefit of exemption - Matter referred to Larger Bench to decide the issue, "Whether refund claim of service tax is maintainable in the absence of any challenge or assessment or self-assessment in appeal or not?" - AT
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