Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Supply of Tangible Goods for Use (STGU) - activity of hiring of rigs on charter basis, by the appellants from GGES - The tribunal held that the service does not qualify as STGU since the possession and effective control of the rigs were transferred to Greatship (India). It was found that despite the lessor having certain rights (like inspecting the rigs), such rights did not negate the effective control transferred to the charterer. The demands of service tax under STGU were set aside.
Supply of Tangible Goods for Use (STGU) - activity of hiring of rigs on charter basis, by the appellants from GGES - The tribunal held that the service does not qualify as STGU since the possession and effective control of the rigs were transferred to Greatship (India). It was found that despite the lessor having certain rights (like inspecting the rigs), such rights did not negate the effective control transferred to the charterer. The demands of service tax under STGU were set aside.
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