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...
Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket, and dropping of demands raised under various service categories like business auxiliary service, event management service, mandap keeper service, and renting of immovable property service. It discusses the rationale for not invoking extended period of limitation, exemption from service tax for services rendered by a charitable institution promoting sports, and reasons for dropping demands under different service categories. The adjudicating authority's order is set aside, demands are dropped, and the assessee's appeal is allowed, considering the services are not taxable under the respective categories.
Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket, and dropping of demands raised under various service categories like business auxiliary service, event management service, mandap keeper service, and renting of immovable property service. It discusses the rationale for not invoking extended period of limitation, exemption from service tax for services rendered by a charitable institution promoting sports, and reasons for dropping demands under different service categories. The adjudicating authority's order is set aside, demands are dropped, and the assessee's appeal is allowed, considering the services are not taxable under the respective categories.
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