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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HC determined that the service tax demand against the government contractor was invalid. The court found the services were exempted under Mega Exemption Notification No. 25/2012, and the respondent could not invoke the extended limitation period under Section 73 of the Finance Act, 1994. The show cause notice was time-barred, and there was no evidence of fraud or intentional tax evasion. The court quashed the show cause notice and the consequent demand order, effectively ruling in favor of the petitioner and dismissing the tax liability.
HC determined that the service tax demand against the government contractor was invalid. The court found the services were exempted under Mega Exemption Notification No. 25/2012, and the respondent could not invoke the extended limitation period under Section 73 of the Finance Act, 1994. The show cause notice was time-barred, and there was no evidence of fraud or intentional tax evasion. The court quashed the show cause notice and the consequent demand order, effectively ruling in favor of the petitioner and dismissing the tax liability.
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