Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
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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