Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Refund adjustment against a disputed tax demand was held unsustainable during pendency of the first appeal where the taxpayer had already deposited more than 50% of the demand. The Court found that coercive recovery, including garnishee action and adjustment of refunds for other assessment years, could not continue until disposal of the appeal. The revenue was directed to release the recovered amount with interest under section 244A, and no further coercive steps were permitted for the relevant assessment year pending appellate disposal.
Refund adjustment against a disputed tax demand was held unsustainable during pendency of the first appeal where the taxpayer had already deposited more than 50% of the demand. The Court found that coercive recovery, including garnishee action and adjustment of refunds for other assessment years, could not continue until disposal of the appeal. The revenue was directed to release the recovered amount with interest under section 244A, and no further coercive steps were permitted for the relevant assessment year pending appellate disposal.
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