Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Non-payment of service tax - reverse charge mechanism (RCM) - amount paid to the Government or a local authority - right to use of natural resource or quarry sand from the allotted mines - The Point of Taxation Rules deal with the date on which payment of service tax has to be made and do not determine whether the service is taxable or not. These Rules, therefore, would not be applicable in the present case. - AT
Non-payment of service tax - reverse charge mechanism (RCM) - amount paid to the Government or a local authority - right to use of natural resource or quarry sand from the allotted mines - The Point of Taxation Rules deal with the date on which payment of service tax has to be made and do not determine whether the service is taxable or not. These Rules, therefore, would not be applicable in the present case. - AT
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