Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Exemption from service tax provided to DMRC - Railways - composite contacts - works contract service - The exclusion of the alleged ‘taxable service’ sought to be fastened on them from any contract other than service simpliciter erases the distinction of commercial outcome suggested by the reviewing authority. In any case, even if Delhi Metro Rail Corporation were to be the final recipient of the service rendered by the respondent, the decision of the Hon’ble High Court of Calcutta in M/s Afcons Infrastructure Ltd. categorising them as ‘railway’ forecloses taxability even if the dispute pertains to laying of water pipelines. - AT
Exemption from service tax provided to DMRC - Railways - composite contacts - works contract service - The exclusion of the alleged ‘taxable service’ sought to be fastened on them from any contract other than service simpliciter erases the distinction of commercial outcome suggested by the reviewing authority. In any case, even if Delhi Metro Rail Corporation were to be the final recipient of the service rendered by the respondent, the decision of the Hon’ble High Court of Calcutta in M/s Afcons Infrastructure Ltd. categorising them as ‘railway’ forecloses taxability even if the dispute pertains to laying of water pipelines. - AT
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TaxTMI 
TaxTMI 
