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...
Services rendered to an overseas recipient were examined to determine whether they constituted "intermediary services" under s.2(13) IGST Act, or exports under s.2(6) IGST Act. Applying its earlier ruling on identical facts, the Court held the service provider acted as an independent service provider and not as an intermediary, and the supply qualified as export of services, negating GST liability on that basis; consequently, the show cause notice was quashed insofar as it related to a specified audit objection. For remaining audit objections, the service provider was permitted to file a reply with documents and the department was directed to proceed in accordance with law, resulting in partial allowance. - HC
Services rendered to an overseas recipient were examined to determine whether they constituted "intermediary services" under s.2(13) IGST Act, or exports under s.2(6) IGST Act. Applying its earlier ruling on identical facts, the Court held the service provider acted as an independent service provider and not as an intermediary, and the supply qualified as export of services, negating GST liability on that basis; consequently, the show cause notice was quashed insofar as it related to a specified audit objection. For remaining audit objections, the service provider was permitted to file a reply with documents and the department was directed to proceed in accordance with law, resulting in partial allowance. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
