Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction issued by CBIC as observed by the various High Courts the instructions are mandatory in the instant case also the instruction were not complied with. The Departmental instructions are binding on the departmental officers. Therefore, any action taken in violation of the instructions is to be treated as nonest. - AT
Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction issued by CBIC as observed by the various High Courts the instructions are mandatory in the instant case also the instruction were not complied with. The Departmental instructions are binding on the departmental officers. Therefore, any action taken in violation of the instructions is to be treated as nonest. - AT
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