Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Addition being legal and professional charges - The onus was on ...


Taxpayer Must Prove Individual Provided Legal Services Beyond Employment Role for Tax Purposes.

November 19, 2019

Case Laws     Income Tax     AT

Addition being legal and professional charges - The onus was on the assessee to establish that a Person, rendered legal and professional services in addition to employment with the assessee.

View Source

 


 

You may also like:

  1. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

  2. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

  3. The taxpayer, an IT/support services provider, received reimbursements from its associated enterprises (AEs) for the cost of providing such services. The tax authorities...

  4. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  5. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

  6. CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

  7. Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the...

  8. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

  9. Burden/onus to prove that the service was provided - Demand of service tax - Both the lower authorities have erred in concluding that the appellant had provided Cargo...

  10. Pertains to classification and taxability of services related to patent application provided by foreign companies outside India. Discusses service tax liability under...

  11. The case involves the classification of services as Management or Business Consultant Services for tax purposes, specifically in relation to merger and acquisitions. The...

  12. Classification of services - management and business consultant service - The tribunal held that the activity of disbursal of wages to the unskilled rural labours as a...

  13. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

  14. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  15. The appellant provided referral services to foreign universities and received commission for the same. The Tribunal held that the services provided by the appellant fall...

 

Quick Updates:Latest Updates