No ST on liquidated damages recovered by SAIL from supplier for failure to deliver consignment within delivery schedule

Case details: Steel Authority of … Continue reading “No ST on liquidated damages recovered by SAIL from supplier for failure to deliver consignment within delivery schedule”

Services received from Overseas Commission Agent are not ‘import of services’ as place of supply is out of India: AAR UK

Case details: Authority for Advance … Continue reading “Services received from Overseas Commission Agent are not ‘import of services’ as place of supply is out of India: AAR UK”

Foreign travel expenses claimed in respect of wife not allowable if wife wasn’t an employee of assessee’s concern

Case details: P. Amarnath Reddy … Continue reading “Foreign travel expenses claimed in respect of wife not allowable if wife wasn’t an employee of assessee’s concern”