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...
Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67 of Finance Act, 1994. Supreme Court held Rule 5 and Rule 2(c) of Rules, 2006 cannot include reimbursable expenses in taxable value prior to amendment of Section 67 by Finance Act, 2015 with effect from May 14, 2015. Show cause notice pertaining to period before May 13, 2015 contrary to Supreme Court decision, hence quashed being without jurisdiction.
Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67 of Finance Act, 1994. Supreme Court held Rule 5 and Rule 2(c) of Rules, 2006 cannot include reimbursable expenses in taxable value prior to amendment of Section 67 by Finance Act, 2015 with effect from May 14, 2015. Show cause notice pertaining to period before May 13, 2015 contrary to Supreme Court decision, hence quashed being without jurisdiction.
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