Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during appeal proceedings not considered for tax dues calculation u/s 124(1) but deducted while issuing statement under 124(2) - CBIC circular clarified relief under 124(1)(c) applied to net outstanding dues after deducting pre-deposit - Petitioner rightly deducted pre-deposit from net eligible amount - Directed to appropriate Rs. 9,86,360/- from deposited Rs. 11,22,934/-, return remaining Rs. 2,27,622/- by rectified SVLDRS-3 and issue SVLDRS-4 - Petition allowed.
Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during appeal proceedings not considered for tax dues calculation u/s 124(1) but deducted while issuing statement under 124(2) - CBIC circular clarified relief under 124(1)(c) applied to net outstanding dues after deducting pre-deposit - Petitioner rightly deducted pre-deposit from net eligible amount - Directed to appropriate Rs. 9,86,360/- from deposited Rs. 11,22,934/-, return remaining Rs. 2,27,622/- by rectified SVLDRS-3 and issue SVLDRS-4 - Petition allowed.
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