Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing disputes resolved under the India-Japan MAP can be given effect only after the assessee withdraws the appeal ground covered by the resolution. Article 25 of the treaty was invoked for the transaction with Japanese associated enterprises, and the assessee stated that it would accept the competent authorities' resolution. Under Rule 44G, the Assessing Officer is to pass orders giving effect to the MAP resolution once the related appeal is withdrawn. The assessee accordingly requested withdrawal of the relevant ground, and the tax department raised no objection.
Transfer pricing disputes resolved under the India-Japan MAP can be given effect only after the assessee withdraws the appeal ground covered by the resolution. Article 25 of the treaty was invoked for the transaction with Japanese associated enterprises, and the assessee stated that it would accept the competent authorities' resolution. Under Rule 44G, the Assessing Officer is to pass orders giving effect to the MAP resolution once the related appeal is withdrawn. The assessee accordingly requested withdrawal of the relevant ground, and the tax department raised no objection.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
