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...
Coal beneficiation through wet process is discussed as yielding a commercially improved output and, on the authorities cited, may fall within manufacture or production for purposes of cost records and cost audit under the Companies (Cost Records and Audit) Rules, 2014. The text notes that manufacture requires a transformation into a new and different article with a distinctive name, character and use, but whether a particular beneficiation process retains the original character of coal or is only processing depends on the actual facts and evidence, making the defence a mixed question of fact and law.
Coal beneficiation through wet process is discussed as yielding a commercially improved output and, on the authorities cited, may fall within manufacture or production for purposes of cost records and cost audit under the Companies (Cost Records and Audit) Rules, 2014. The text notes that manufacture requires a transformation into a new and different article with a distinctive name, character and use, but whether a particular beneficiation process retains the original character of coal or is only processing depends on the actual facts and evidence, making the defence a mixed question of fact and law.
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