Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Disproportionate profits - a finding that the projects on which claim of deduction uu/s 80-IB(10) was preferred had higher margin of profit, would not be sufficient enough reason to reject the claim - AT
Disproportionate profits - a finding that the projects on which claim of deduction uu/s 80-IB(10) was preferred had higher margin of profit, would not be sufficient enough reason to reject the claim - AT
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