HC rules out applicability of sec. 43B to employees’ contribution to PF; no deduction if paid after due date of PF Act

Work carried out on lump sum basis as a contractor doesn’t mean rendition of Manpower Supply Services

Transaction at uniform global price can’t be assumed to be at ALP unless comparability analysis is done

ST return not to be filed by service provider if no service tax is payable

Sum incurred to defend directors arrested for narcotics offence was not an allowable business expenditure

A registered society is a ‘person’ defined under section 2(31); capable to exercise all rights of a natural person

Section 54F exemption to be allowed even if transaction has not been completed within stipulated time

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