Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Non-payment of Service Tax - works contract services - amounts obtained from Form 26 AS (Income Tax Department) for the Financial Year 2015-16 - The Tribunal, after considering the submissions of both parties and examining relevant notifications and circulars, concluded that the demand for service tax on a specific amount received by the appellant from a government authority for works contract services was unjustified. The Tribunal cited exemptions applicable to services provided to government entities, ultimately setting aside the order under challenge and allowing the appeal.
Non-payment of Service Tax - works contract services - amounts obtained from Form 26 AS (Income Tax Department) for the Financial Year 2015-16 - The Tribunal, after considering the submissions of both parties and examining relevant notifications and circulars, concluded that the demand for service tax on a specific amount received by the appellant from a government authority for works contract services was unjustified. The Tribunal cited exemptions applicable to services provided to government entities, ultimately setting aside the order under challenge and allowing the appeal.
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