Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Service tax demand on income shown in Income Tax Return - Suppression of facts and contravention of Act/Rules with intent to evade tax - Extended period of limitation rightly invoked as appellant filed ST-3 Returns without fully disclosing taxable value - Differential value learnt from Income Tax Department - Penalty u/ss 78 and 77 upheld along with interest - No merits to interfere with impugned order - Appeal dismissed.
Service tax demand on income shown in Income Tax Return - Suppression of facts and contravention of Act/Rules with intent to evade tax - Extended period of limitation rightly invoked as appellant filed ST-3 Returns without fully disclosing taxable value - Differential value learnt from Income Tax Department - Penalty u/ss 78 and 77 upheld along with interest - No merits to interfere with impugned order - Appeal dismissed.
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