Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare expenses - The inclusive part of the definition of input service is only illustrative and not exhaustive. In the absence of any intention of the legislature to restrict the definition of ‘input service’ to any particular class or category of services used in the business. - Credit allowed - AT
Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare expenses - The inclusive part of the definition of input service is only illustrative and not exhaustive. In the absence of any intention of the legislature to restrict the definition of ‘input service’ to any particular class or category of services used in the business. - Credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
