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...
The case involved wrongful utilization of CENVAT Credit for service tax liability under Reverse Charge Mechanism. The Tribunal held that utilizing CENVAT Credit for service tax on Reverse Charge Mechanism basis before 01.04.2011 is valid. The demand of Rs.14,36,72,226/- was set aside. However, the admissibility of CENVAT Credit on input services worth Rs.25,99,085/- was remanded for verification by the adjudicating authority. The impugned order was modified to set aside the service tax demand and remanded for verification. The adjudicating authority was instructed to decide the matter within three months. Appeal allowed in part and part matter remanded.
The case involved wrongful utilization of CENVAT Credit for service tax liability under Reverse Charge Mechanism. The Tribunal held that utilizing CENVAT Credit for service tax on Reverse Charge Mechanism basis before 01.04.2011 is valid. The demand of Rs.14,36,72,226/- was set aside. However, the admissibility of CENVAT Credit on input services worth Rs.25,99,085/- was remanded for verification by the adjudicating authority. The impugned order was modified to set aside the service tax demand and remanded for verification. The adjudicating authority was instructed to decide the matter within three months. Appeal allowed in part and part matter remanded.
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