Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
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Appellant failed to discharge service tax liability correctly, suppressed value of taxable services in ST-3 returns. Department relied on 26AS statement providing details of tax deducted/collected at source. Appellant did not cooperate with investigations, failed to substantiate claims. Extended period rightly invoked as per Supreme Court's ruling in Usha Rectifier case where information taken from Balance Sheet. Intent to evade tax established. Penalties u/ss 77(1)(c)(ii), 77(1)(c)(iii) and 78 upheld. No infirmity in impugned order, appeal dismissed by Appellate Tribunal.
Appellant failed to discharge service tax liability correctly, suppressed value of taxable services in ST-3 returns. Department relied on 26AS statement providing details of tax deducted/collected at source. Appellant did not cooperate with investigations, failed to substantiate claims. Extended period rightly invoked as per Supreme Court's ruling in Usha Rectifier case where information taken from Balance Sheet. Intent to evade tax established. Penalties u/ss 77(1)(c)(ii), 77(1)(c)(iii) and 78 upheld. No infirmity in impugned order, appeal dismissed by Appellate Tribunal.
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