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...
CESTAT ruled against exemption under S.No. 12(a) of Notification No. 25/2012-ST for services provided to RDA and NRDA, finding both authorities were engaged in commercial activities with plots and townships sold at commercial rates. However, the Tribunal remanded the matter regarding S.No. 12(e) exemption for reservoirs, sumps, and pumping stations, clarifying that "plant" would include pumping stations and interconnected reservoirs/sumps. CESTAT also directed reexamination of NRDA services eligibility under S.No. 12(e). The Tribunal set aside the extended period of limitation and associated penalties, finding no deliberate misstatement or suppression. Appeals allowed by way of remand to the Original Sanctioning Authority.
CESTAT ruled against exemption under S.No. 12(a) of Notification No. 25/2012-ST for services provided to RDA and NRDA, finding both authorities were engaged in commercial activities with plots and townships sold at commercial rates. However, the Tribunal remanded the matter regarding S.No. 12(e) exemption for reservoirs, sumps, and pumping stations, clarifying that "plant" would include pumping stations and interconnected reservoirs/sumps. CESTAT also directed reexamination of NRDA services eligibility under S.No. 12(e). The Tribunal set aside the extended period of limitation and associated penalties, finding no deliberate misstatement or suppression. Appeals allowed by way of remand to the Original Sanctioning Authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
