Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these arrangements was to provide healthcare services, not business support. They emphasized contractual control, patient privity, and past tribunal decisions supporting their position. The Tribunal concurred, finding no evidence to suggest business support services. It also rejected the invocation of the extended period, ruling in favor of the appellant.
Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these arrangements was to provide healthcare services, not business support. They emphasized contractual control, patient privity, and past tribunal decisions supporting their position. The Tribunal concurred, finding no evidence to suggest business support services. It also rejected the invocation of the extended period, ruling in favor of the appellant.
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