Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Service tax demand cannot rest on Form 26AS alone; taxability must be determined under the governing statute, and receipts reflected in income tax data do not by themselves establish liability. The Court held the demand unsustainable because the authority failed to examine the nature of services and did not make a lawful finding that the services were taxable. It also held that the extended limitation under the proviso to Section 73(1) requires a conclusive finding of fraud, suppression or intent to evade, which was absent; the extended period was therefore invalid and the proceedings unauthorized. The writ petition remained maintainable despite an alternative remedy because the challenge disclosed a jurisdictional error apparent on the record.
Service tax demand cannot rest on Form 26AS alone; taxability must be determined under the governing statute, and receipts reflected in income tax data do not by themselves establish liability. The Court held the demand unsustainable because the authority failed to examine the nature of services and did not make a lawful finding that the services were taxable. It also held that the extended limitation under the proviso to Section 73(1) requires a conclusive finding of fraud, suppression or intent to evade, which was absent; the extended period was therefore invalid and the proceedings unauthorized. The writ petition remained maintainable despite an alternative remedy because the challenge disclosed a jurisdictional error apparent on the record.
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