Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without evidence showing that the entire amount received was taxable under Service Tax provisions. The decision also underscores that regularly filed ST-3 Returns should be effectively scrutinized at the preliminary stage, and mere non-payment of tax does not constitute suppression of facts for invoking the extended period of limitation.
Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without evidence showing that the entire amount received was taxable under Service Tax provisions. The decision also underscores that regularly filed ST-3 Returns should be effectively scrutinized at the preliminary stage, and mere non-payment of tax does not constitute suppression of facts for invoking the extended period of limitation.
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