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...
Valuation - Works contract or not - exclusion of value of material on which VAT has been paid - Commissioner (Appeals) has dropped the demand holding that the activity of the respondent is a works contract service though chargeable to service tax but the value for the material as has already been assessed for the purposes of VAT cannot be considered as the value for assessing service tax liability. - Appeal of the revenue dismissed - AT
Valuation - Works contract or not - exclusion of value of material on which VAT has been paid - Commissioner (Appeals) has dropped the demand holding that the activity of the respondent is a works contract service though chargeable to service tax but the value for the material as has already been assessed for the purposes of VAT cannot be considered as the value for assessing service tax liability. - Appeal of the revenue dismissed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
