Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Reverse Charge (RCM) - Commissions paid to a foreign service provider - benefit of exemption under notification no. 18/2009-ST - non-discloser of detailed in the Shipping Bill - The CESTAT noted that the appellant's compliance with the procedural aspects of the notification, albeit delayed, was recognized. - The appellant successfully argued for the benefit of an exemption notification, although initially failing to meet some procedural requirements. The Tribunal's decision pivoted on the finding that there was no deliberate suppression of facts by the appellant, which is a necessary condition for extending the limitation period for tax demands.
Reverse Charge (RCM) - Commissions paid to a foreign service provider - benefit of exemption under notification no. 18/2009-ST - non-discloser of detailed in the Shipping Bill - The CESTAT noted that the appellant's compliance with the procedural aspects of the notification, albeit delayed, was recognized. - The appellant successfully argued for the benefit of an exemption notification, although initially failing to meet some procedural requirements. The Tribunal's decision pivoted on the finding that there was no deliberate suppression of facts by the appellant, which is a necessary condition for extending the limitation period for tax demands.
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