Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt from service tax under specific circumstances. Additionally, if these services do not qualify for exemption, the liability shifts to the recipient under the reverse charge mechanism (RCM). - Senior advocates are also exempt from paying service tax, and the responsibility lies with the recipient of their services. - The court sets aside various orders, show-cause notices, and recovery notices issued by the tax department, as they are deemed to be without jurisdiction.
Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt from service tax under specific circumstances. Additionally, if these services do not qualify for exemption, the liability shifts to the recipient under the reverse charge mechanism (RCM). - Senior advocates are also exempt from paying service tax, and the responsibility lies with the recipient of their services. - The court sets aside various orders, show-cause notices, and recovery notices issued by the tax department, as they are deemed to be without jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
