Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
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The ITAT recalled its earlier order because it had decided an issue not arising from the Revenue's appeal, creating an apparent factual error. On rehearing, it held that unpaid service tax liability was not disallowable under section 43B where the assessee had not claimed any deduction and the amount had not been debited to the profit and loss account. Following the co-ordinate Bench ruling for another year, the Tribunal rejected the Revenue's challenge and dismissed the appeal.
The ITAT recalled its earlier order because it had decided an issue not arising from the Revenue's appeal, creating an apparent factual error. On rehearing, it held that unpaid service tax liability was not disallowable under section 43B where the assessee had not claimed any deduction and the amount had not been debited to the profit and loss account. Following the co-ordinate Bench ruling for another year, the Tribunal rejected the Revenue's challenge and dismissed the appeal.
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