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 remanded the dispute to the original adjudicating authority for fresh determination on the levy of service tax on renting of immovable property in light of the Supreme Court's decision, holding the issue unresolved for the affected tenants. The Tribunal upheld the confirmed demand relating to miscellaneous receipts, finding the appellant failed to substantiate that such receipts were non-taxable (e.g., scrap sales, interest) and sustained the demand with interest and penalty. The Tribunal also sustained the demand arising from discrepancies between the CENVAT Credit Register and ST-3 entries, finding absence of tax-paying documents to support claimed credit. Appeal partly allowed; matters remitted for recomputation and fresh adjudication.
CESTAT remanded the dispute to the original adjudicating authority for fresh determination on the levy of service tax on renting of immovable property in light of the Supreme Court's decision, holding the issue unresolved for the affected tenants. The Tribunal upheld the confirmed demand relating to miscellaneous receipts, finding the appellant failed to substantiate that such receipts were non-taxable (e.g., scrap sales, interest) and sustained the demand with interest and penalty. The Tribunal also sustained the demand arising from discrepancies between the CENVAT Credit Register and ST-3 entries, finding absence of tax-paying documents to support claimed credit. Appeal partly allowed; matters remitted for recomputation and fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
