https://www.taxtmi.com/caselaws?id=781630 The Tribunal held that the Adjudicating Authority erred in disregarding the CA-certified audited accounts and wrongly demanded tax on income clearly includible under the Act; the demand was therefore unsustainable. Amounts representing recovery of previously written-off bad debts were held to be financial adjustments, not consideration for services, and such demands were set aside. The Tribunal found violation of natural justice because documents submitted by the appellant were not considered and remanded the matter to the Adjudicating Authority for fresh decision after permitting proper consideration of the records. Appeal allowed by way of remand. en-us Fri, 14 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781630 The Tribunal held that the Adjudicating Authority erred in disregarding the CA-certified audited accounts and wrongly demanded tax on income clearly includible under the Act; the demand was therefore unsustainable. Amounts representing recovery of previously written-off bad debts were held to be financial adjustments, not consideration for services, and such demands were set aside. The Tribunal found violation of natural justice because documents submitted by the appellant were not considered and remanded the matter to the Adjudicating Authority for fresh decision after permitting proper consideration of the records. Appeal allowed by way of remand. Case-Laws Service Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781630