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...
Levy of service tax - Sale of Bought-Out Spares - contracts with a lifetime spares supply mandate - rendering service under the category of "Business Auxiliary Service" or not - The Tribunal found that the transactions were made on a principal-to-principal basis. There was no evidence of an agency relationship or commission-based transactions. - The Tribunal held that mere trading of goods, including spares, is outside the purview of "service" u/s 66D(e) and covered under the Negative List. Therefore, no service tax can be demanded on such transactions, especially when VAT is already paid.
Levy of service tax - Sale of Bought-Out Spares - contracts with a lifetime spares supply mandate - rendering service under the category of "Business Auxiliary Service" or not - The Tribunal found that the transactions were made on a principal-to-principal basis. There was no evidence of an agency relationship or commission-based transactions. - The Tribunal held that mere trading of goods, including spares, is outside the purview of "service" u/s 66D(e) and covered under the Negative List. Therefore, no service tax can be demanded on such transactions, especially when VAT is already paid.
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