Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Service tax demand on the basis of Form 26AS issued by the Income Tax Department - After considering the submissions, the Tribunal held that the demand based solely on Form 26AS was unsustainable. It noted the lack of examination of the appellant's records and the invocation of the extended period of limitation without proper investigation. Therefore, the demand was deemed not sustainable on limitation grounds.
Service tax demand on the basis of Form 26AS issued by the Income Tax Department - After considering the submissions, the Tribunal held that the demand based solely on Form 26AS was unsustainable. It noted the lack of examination of the appellant's records and the invocation of the extended period of limitation without proper investigation. Therefore, the demand was deemed not sustainable on limitation grounds.
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