Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the appellant was not physically handling the goods on behalf of its client - though the Tribunal had earlier concluded that the appellant was liable to pay the service tax as that of a clearing and forwarding agent nothing precluded the Tribunal from revisiting the issue afresh while passing the impugned Final Order - HC
Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the appellant was not physically handling the goods on behalf of its client - though the Tribunal had earlier concluded that the appellant was liable to pay the service tax as that of a clearing and forwarding agent nothing precluded the Tribunal from revisiting the issue afresh while passing the impugned Final Order - HC
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