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Budget 2015
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TP - Rejection of ALP based on foreign AEs taken as tested party having entirely different geographical area, is unsustainable: ITAT ...
I-T - Making payment for some transaction through banking channels is sufficient to establish genuineness of the same: ITAT ...
Customs - It is trite law that facilitation without knowledge of consequences, would not amount to abetting an offence - penalty not imposable on...
Service Tax - CCR 2004 do not mandate that input service is to be received in premises of output service provider - Cenvat credit cannot be denie...
INTL - Provisions of Section 194C & 195 are inapplicable to payments made to non-resident shipping companies or to agents of non-resident shippin...
TP - Payment of depreciation is an outgoing expenditure & on which no TDS is liable to be deducted: ITAT ...
Central Excise - CENVAT credit of additional duty of customs paid on imported goods under Customs Notification 12/2012 dated March 17, 2012 is av...
Service Tax - Mere reference to a paragraph in the SCN does not constitute a proper adjudication that devolves upon the original authority: CESTA...
TP - TNM Method is to be adopted as most appropriate method where the same was also adopted in the assessee's case for preceding AYs: ITAT ...
I-T - As per provisions of section 50C(1), the difference in stamp duty valuation and actual consideration should be ignored, if it is less than ...
Service Tax - There is no requirement for an assessee to prove a direct nexus between input and output services for the purpose of claiming refun...
Central Excise - Making a wrong claim of classification, per se, is neither fraud nor collusion nor wilful misstatement nor suppression of any fa...
INTL - Payments made to Non residential company having no PE or business connection in India, for procurement of orders are not subject to deduct...
I-T - Assessee's appeal against order passed in consequence to exercise of revisionary power u/s 263, is rendered infructuous, where the AO overs...
Customs - SCN has tripped upon itself in its haste to carry the impugned goods beyond the scope of eligibility of the exemption notification: CES...
Service Tax – Refund - Findings should only be confined to ascertain whether requirement of Rule 5 of CCR has been complied with or not and est...
TP - Assessment order passed by AO in respect of international transactions entered into by assessee & declaring them to be at arm's length witho...
I-T - Search assessment u/s 153A framed before Search operations are conducted or even before any evidence incriminating the assessee is found, a...
Central Excise - The Tribunal is not vested with jurisdiction to adjudicate upon cases pertaining to rebate of duty - appeal not maintainable: CE...
Customs - Classification - Public Notice, even though issued by another Customs House, can validly be used as reference: CESTAT ...