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...
Classification of services as work contract services or not - denial of CENVAT credit due to non-submission of input service invoices - denial of benefit of concessional rate - demand under supply of tangible goods service. Held: Service classified as work contract service, but Commissioner failed to examine whether service provided with material or other criteria for classification. Cenvat credit denied for non-submission of invoices, but appellant submitted list of invoices, which Commissioner should have called for instead of rejecting claim. Demand under supply of tangible goods service not maintainable as service involved transfer of right to possession and effective control. Matter remanded for reconsideration by adjudicating authority after verifying all facts.
Classification of services as work contract services or not - denial of CENVAT credit due to non-submission of input service invoices - denial of benefit of concessional rate - demand under supply of tangible goods service. Held: Service classified as work contract service, but Commissioner failed to examine whether service provided with material or other criteria for classification. Cenvat credit denied for non-submission of invoices, but appellant submitted list of invoices, which Commissioner should have called for instead of rejecting claim. Demand under supply of tangible goods service not maintainable as service involved transfer of right to possession and effective control. Matter remanded for reconsideration by adjudicating authority after verifying all facts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
