Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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CESTAT, an Appellate Tribunal, addressed a valuation issue concerning TDS deposited with the Income Tax Department related to payments to foreign service providers under reverse charge. Referring to a previous decision, it was established that the appellant is responsible for bearing the TDS as per the agreement terms. The TDS amount is not part of the value of services received, on which service tax under reverse charge is applicable. The appeal was allowed, finding no merit in the initial order.
CESTAT, an Appellate Tribunal, addressed a valuation issue concerning TDS deposited with the Income Tax Department related to payments to foreign service providers under reverse charge. Referring to a previous decision, it was established that the appellant is responsible for bearing the TDS as per the agreement terms. The TDS amount is not part of the value of services received, on which service tax under reverse charge is applicable. The appeal was allowed, finding no merit in the initial order.
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