The tribunal held that expatriate personnel working under the full control and supervision of the Indian company were employees, not service providers, and therefore payments relating to their salaries were not liable to service tax.
The High Court held that once a discharge certificate under the SVLDRS scheme is issued after payment of the determined amount, the tax demand for the covered period cannot be reopened.
The Madras High Court held that penalty under Section 271(1)(c) cannot be imposed where a DTAA claim was made based on a bona fide interpretation of law and full disclosure of income.
The Tribunal held that AMC services involving indeterminate acts over a defined period must follow the straight-line method under Section 43CB. The addition of ₹4.26 crore towards AMC receipts was therefore deleted.
The High Court upheld a ₹7 lakh addition after finding a major discrepancy between stock recorded in books and the inflated stock statement submitted to the bank.
IRDAI launched five working groups to resolve operational inefficiencies between insurers and hospitals. The move aims to boost transparency, coordination, and patient-centric reforms across the ecosystem.
CESTAT ruled that communication from the supplier and supporting photographs clarified the actual quantity of imported memory modules, negating the charge of mis-declaration.
The Court directed authorities to submit an updated report on illegal encroachments along the River Ganga after finding that the existing data was outdated and insufficient for final directions.
The ITAT Raipur held that the assessee had already disclosed the sale of the old car in the return of income and paid tax on the profit from the transaction. Since the sale consideration and profit were recorded and taxed, the Tribunal noted that there was no loss to the Revenue.
The High Court set aside a tax demand issued under Section 156 because it was not based on any assessment or reassessment order. The ruling held that a demand notice cannot exist without a prior order determining tax liability.
