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...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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CESTAT held that appellant's mail distribution activities do not constitute 'Mailing List Compilation and Mailing Service' under Section 65(63a) of Finance Act, 1994. The tribunal set aside service tax demands on reimbursable expenses based on Supreme Court precedent, citing Rule 5(1) of Valuation Rules, 2006 as ultra vires. The short payment demand was remanded for fresh adjudication, directing the Commissioner to review the reconciliation statement. Extended limitation period was disallowed due to absence of fraud or suppression. The impugned order was modified, with demands relating to service tax and reimbursement set aside, and the matter remanded for re-computation.
CESTAT held that appellant's mail distribution activities do not constitute 'Mailing List Compilation and Mailing Service' under Section 65(63a) of Finance Act, 1994. The tribunal set aside service tax demands on reimbursable expenses based on Supreme Court precedent, citing Rule 5(1) of Valuation Rules, 2006 as ultra vires. The short payment demand was remanded for fresh adjudication, directing the Commissioner to review the reconciliation statement. Extended limitation period was disallowed due to absence of fraud or suppression. The impugned order was modified, with demands relating to service tax and reimbursement set aside, and the matter remanded for re-computation.
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