Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Intermediary-service classification turns on whether a supplier arranges or facilitates an identifiable main supply between other parties; a subcontractor supplying contracted services on its own account is excluded. Marketing, promotion, business-support and IT-enabled services provided independently on a principal-to-principal basis, without authority to bind the foreign principal or participate in third-party arrangements, qualify as export of services rather than intermediary services, supporting refund of unutilised input tax credit. Section 107(11) bars the first appellate authority from effectively remanding a refund matter after annulling the original order, while preserving the Tribunal's separate remand power.
Intermediary-service classification turns on whether a supplier arranges or facilitates an identifiable main supply between other parties; a subcontractor supplying contracted services on its own account is excluded. Marketing, promotion, business-support and IT-enabled services provided independently on a principal-to-principal basis, without authority to bind the foreign principal or participate in third-party arrangements, qualify as export of services rather than intermediary services, supporting refund of unutilised input tax credit. Section 107(11) bars the first appellate authority from effectively remanding a refund matter after annulling the original order, while preserving the Tribunal's separate remand power.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
