Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
ITAT held that the assessee failed to discharge the onus of substantiating its claims of expenditure on service fees paid to KMCCL and legal fees paid to M/s CAM, as no enforceable agreements, correspondence, or supporting documents were produced before the lower authorities. However, considering that the issues had not been adjudicated with complete evidence, ITAT remanded both issues to the Commissioner for de novo adjudication. The Commissioner is directed to reconsider the disallowances after affording a reasonable opportunity of hearing, while the assessee is directed to file all relevant agreements and communications, failing which no leniency shall be extended regarding the claimed deductions.
ITAT held that the assessee failed to discharge the onus of substantiating its claims of expenditure on service fees paid to KMCCL and legal fees paid to M/s CAM, as no enforceable agreements, correspondence, or supporting documents were produced before the lower authorities. However, considering that the issues had not been adjudicated with complete evidence, ITAT remanded both issues to the Commissioner for de novo adjudication. The Commissioner is directed to reconsider the disallowances after affording a reasonable opportunity of hearing, while the assessee is directed to file all relevant agreements and communications, failing which no leniency shall be extended regarding the claimed deductions.
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