Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Payments to medical consultants were held to be for independent professional services rather than salaried employment because consultancy agreements established a principaltoprincipal relationship. The consultants retained control over manner of service, and contractual supervision measures (fixed hours, reporting, leave rules, exclusivity clauses) did not convert a contract for service into a contract of service. Where consultants declared the income in their tax returns, the payer could not be treated as an assessee in default for TDS; the appeal by revenue was dismissed accordingly.
Payments to medical consultants were held to be for independent professional services rather than salaried employment because consultancy agreements established a principaltoprincipal relationship. The consultants retained control over manner of service, and contractual supervision measures (fixed hours, reporting, leave rules, exclusivity clauses) did not convert a contract for service into a contract of service. Where consultants declared the income in their tax returns, the payer could not be treated as an assessee in default for TDS; the appeal by revenue was dismissed accordingly.
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