Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount for assessment years in question - Held that review applicant has not filed applications based on new facts - Materials collected during search never put to review applicant prior to filing voluntary revised returns - No deliberate or wilful omission on part of review applicant - Review applicant on same footing as Dr. R. Gopalakrishnan entitled to same relief - Plea of review applicant being professional doctor rendering service to downtrodden people and levying penalty would affect mental status and professional career appears bona fide and reasonable, merits acceptance - Judgment recalled, Tax Case Appeals disposed of by setting aside order.
Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount for assessment years in question - Held that review applicant has not filed applications based on new facts - Materials collected during search never put to review applicant prior to filing voluntary revised returns - No deliberate or wilful omission on part of review applicant - Review applicant on same footing as Dr. R. Gopalakrishnan entitled to same relief - Plea of review applicant being professional doctor rendering service to downtrodden people and levying penalty would affect mental status and professional career appears bona fide and reasonable, merits acceptance - Judgment recalled, Tax Case Appeals disposed of by setting aside order.
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