Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered agreement in 2004, main contractor paid Service Tax, appellant did not pay as sub-contractor. No suppression of facts or intention to evade tax established. Extended period limitation demand not sustainable. Remanded to calculate normal period liability, if any. Appellant liable for Service Tax and interest for normal period. Demand for extended period set aside, appeal allowed by way of remand.
Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered agreement in 2004, main contractor paid Service Tax, appellant did not pay as sub-contractor. No suppression of facts or intention to evade tax established. Extended period limitation demand not sustainable. Remanded to calculate normal period liability, if any. Appellant liable for Service Tax and interest for normal period. Demand for extended period set aside, appeal allowed by way of remand.
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