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...
The CESTAT allowed the appeal by way of remand to the Adjudicating Authority. The appellant raised new grounds in the miscellaneous application which were not considered by the authorities below. To uphold principles of natural justice, the matter was remanded to the Adjudicating Authority to consider the additional grounds raised by the appellant afresh on merits. The appellant had previously accepted the service tax liability by depositing the confirmed demand amount based on a Delhi High Court judgment. However, the CESTAT opined that the department should have an opportunity to contest the new grounds raised by the appellant which are purely legal issues.
The CESTAT allowed the appeal by way of remand to the Adjudicating Authority. The appellant raised new grounds in the miscellaneous application which were not considered by the authorities below. To uphold principles of natural justice, the matter was remanded to the Adjudicating Authority to consider the additional grounds raised by the appellant afresh on merits. The appellant had previously accepted the service tax liability by depositing the confirmed demand amount based on a Delhi High Court judgment. However, the CESTAT opined that the department should have an opportunity to contest the new grounds raised by the appellant which are purely legal issues.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4790
Join Channel
TaxTMI 
