Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Page of 4798
Press 'Enter' after typing page number.
481 to 500 of 95954 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appellants did not render intermediary services for their foreign principal. The services provided by the appellants were classified as export of services, making them eligible for refund of unutilized CENVAT credit. However, the matter was remanded to the original authority to calculate the eligible refund amount based on actual foreign remittances received during the respective quarters, as the appellants failed to submit certain Foreign Inward Remittance Certificates (FIRCs). The appeals were disposed of accordingly.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appellants did not render intermediary services for their foreign principal. The services provided by the appellants were classified as export of services, making them eligible for refund of unutilized CENVAT credit. However, the matter was remanded to the original authority to calculate the eligible refund amount based on actual foreign remittances received during the respective quarters, as the appellants failed to submit certain Foreign Inward Remittance Certificates (FIRCs). The appeals were disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
