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Binding effect of government circulars: administrative clarifications do not bind courts or quasi judicial authorities and cannot create estoppel.
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Resident firm classification for advance ruling expands eligible applicants under service tax advance ruling framework.
Notification declares resident firm as a class of persons eligible for advance rulings under section 96A of the Finance Act, 1994 for service tax. It defines "firm" to include partnerships under the Indian Partnership Act, limited liability partnerships (including those without a company partner), sole proprietorships, and One Person Companies, and links the term "resident" to the meaning in the Income-tax Act as applicable to a resident firm.

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Income Tax

Analysis of Judicial Approach in Tax Evasion through Accommodation Entries: A Case Study

29 January, 2024

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Genuineness of transactions: accommodation entries and circumstantial evidence can defeat claimed tax exemptions without commercial substance.
Denial of exemption under Section 10(38) is justified where claims rest on paper companies and accommodation entry providers; synchronized trading, SEBI ... Summary

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Acts Income Tax
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