Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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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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