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...
Reverse charge mechanism for service tax distinguishes the recipients liability from the providers: where law makes the service recipient solely liable to pay, the provider is not answerable for unpaid tax. The Revenue bears the burden to prove fraud, collusion, wilful misstatement or suppression of facts before invoking the extended period of limitation; absent such proof and where the provider had a bona fide belief that liability rested on the recipient, an extended-period demand against the provider cannot be sustained. Result: impugned extended-period demand set aside and appeal allowed.
Reverse charge mechanism for service tax distinguishes the recipients liability from the providers: where law makes the service recipient solely liable to pay, the provider is not answerable for unpaid tax. The Revenue bears the burden to prove fraud, collusion, wilful misstatement or suppression of facts before invoking the extended period of limitation; absent such proof and where the provider had a bona fide belief that liability rested on the recipient, an extended-period demand against the provider cannot be sustained. Result: impugned extended-period demand set aside and appeal allowed.
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