Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Refund of excess paid service tax - amount paid under mistake of law - it becomes clear that the amount is not the amount as would have been authorized by law. The adjudicating authority while denying the refund of said excess amount has invoked section 11B of Central Excise Act 1944. - The limitation of section will not be applicable. - AT
Refund of excess paid service tax - amount paid under mistake of law - it becomes clear that the amount is not the amount as would have been authorized by law. The adjudicating authority while denying the refund of said excess amount has invoked section 11B of Central Excise Act 1944. - The limitation of section will not be applicable. - AT
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