Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
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Forfeited security deposits and earnest money deposits do not constitute consideration because no quid pro quo or activity was performed; therefore such forfeitures are not taxable and the related service-tax demand is set aside. Fees charged for supplying tender documents are equivalent to sale of documents rather than a service, as no service is rendered to bidders; the service-tax demand on tender fees is overturned. Invocation of the extended limitation period requires positive, deliberate evasion or suppression; absent such intent or affirmative conduct, the extended-period demand is barred and the impugned order is set aside.
Forfeited security deposits and earnest money deposits do not constitute consideration because no quid pro quo or activity was performed; therefore such forfeitures are not taxable and the related service-tax demand is set aside. Fees charged for supplying tender documents are equivalent to sale of documents rather than a service, as no service is rendered to bidders; the service-tax demand on tender fees is overturned. Invocation of the extended limitation period requires positive, deliberate evasion or suppression; absent such intent or affirmative conduct, the extended-period demand is barred and the impugned order is set aside.
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