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...
In the case of "Club or Association Service," the Tribunal ruled in favor of the appellant, citing the principle of mutuality and previous decisions supporting their stance. Similarly, for "Convention Service" and "Business Exhibition Service," the Tribunal found no merit in the demands, emphasizing that the activities did not meet the criteria for taxation under those categories. Additionally, the Tribunal held that the demand was barred by limitation, as there was no evidence of suppression to evade tax.
In the case of "Club or Association Service," the Tribunal ruled in favor of the appellant, citing the principle of mutuality and previous decisions supporting their stance. Similarly, for "Convention Service" and "Business Exhibition Service," the Tribunal found no merit in the demands, emphasizing that the activities did not meet the criteria for taxation under those categories. Additionally, the Tribunal held that the demand was barred by limitation, as there was no evidence of suppression to evade tax.
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