Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Assessee furnished exhaustive entries and supporting documents for professional fees, all subjected to TDS, establishing genuineness of the expenses; therefore the assessing officer's adhoc 50% disallowance was unsustainable and the appellate authority erred in upholding it. On that basis the disallowance was deleted and the assessee's appeal allowed, the decision reversing the earlier finding because documentary proof and TDS deduction negated any reason to doubt the professional charges claimed.
Assessee furnished exhaustive entries and supporting documents for professional fees, all subjected to TDS, establishing genuineness of the expenses; therefore the assessing officer's adhoc 50% disallowance was unsustainable and the appellate authority erred in upholding it. On that basis the disallowance was deleted and the assessee's appeal allowed, the decision reversing the earlier finding because documentary proof and TDS deduction negated any reason to doubt the professional charges claimed.
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