https://www.taxtmi.com/highlights?id=28119 Related party transactions - associated enterprises - once debit entries were made even though provisional basis and subsequently final entries are made, it is only the adjustment in the books of account and for this reason the entries made at the first time cannot be said to be irrelevant for deciding the point of taxation. - demand of service tax confirmed - AT en-us Fri, 25 Mar 2016 17:49:00 +0530 Fri, 25 Mar 2016 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28119 Related party transactions - associated enterprises - once debit entries were made even though provisional basis and subsequently final entries are made, it is only the adjustment in the books of account and for this reason the entries made at the first time cannot be said to be irrelevant for deciding the point of taxation. - demand of service tax confirmed - AT Highlights Service Tax Fri, 25 Mar 2016 17:49:00 +0530 https://www.taxtmi.com/highlights?id=28119