Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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HC allowed the writ petition, setting aside Order-in-Original No. 41/ST/Aayukt/2024 and consequent demands against the petitioner. The court found significant procedural irregularities, noting the file remained stationary for two years without justification for delay in determining service tax liability. HC critically observed the department's failure to comply with statutory time limitations under Section 73(4B) of the Finance Act, 1994, and directed Respondent No. 2 to investigate internal administrative lapses. The judgment emphasized procedural fairness and timely resolution of tax-related matters.
HC allowed the writ petition, setting aside Order-in-Original No. 41/ST/Aayukt/2024 and consequent demands against the petitioner. The court found significant procedural irregularities, noting the file remained stationary for two years without justification for delay in determining service tax liability. HC critically observed the department's failure to comply with statutory time limitations under Section 73(4B) of the Finance Act, 1994, and directed Respondent No. 2 to investigate internal administrative lapses. The judgment emphasized procedural fairness and timely resolution of tax-related matters.
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