4 results for “penalty u/s 271”+ Section 2(22)(e)clear
Sorted by relevance
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
2)(l). We find no infirmity in the ruling of ARR on this aspect. In the above situation, MSCo is rendering services through its employees to MSAS. Therefore, the Department is right in its contention that under the above situation there exists a service PE in India ITA 621/2017 & connected matters Page 54 of 85 (MSAS). Accordingly, the civil appeal