Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Point of Taxation rules - Liability for service tax on provisional entries made for services received from an associated enterprise located outside India. - The Tribunal notes that up to April 2012, tax should be paid based on the date of credit or payment, whichever is earlier. Post-April 2012, the rule changed to the date of debit or payment. The Tribunal acknowledged that provisional entries are a reasonable basis for determining tax liability due to statutory amendments aimed at curtailing tax avoidance. - The Tribunal remanded the case to the original authority to reassess the tax and penalties based on actual figures and compliance with statutory provisions.
Point of Taxation rules - Liability for service tax on provisional entries made for services received from an associated enterprise located outside India. - The Tribunal notes that up to April 2012, tax should be paid based on the date of credit or payment, whichever is earlier. Post-April 2012, the rule changed to the date of debit or payment. The Tribunal acknowledged that provisional entries are a reasonable basis for determining tax liability due to statutory amendments aimed at curtailing tax avoidance. - The Tribunal remanded the case to the original authority to reassess the tax and penalties based on actual figures and compliance with statutory provisions.
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