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...
Wrongful retention of seized Kisan Vikas Patras and Indira Vikas Patras after deposit of the settlement amount justified compensatory interest for loss of opportunity cost, but only from the date the settlement amount was paid until actual release. Because the Settlement Commission's direction to release the instruments after deposit had attained finality, no interest was payable for any earlier period. The amount awarded was treated as restitution for unjustified deprivation, not statutory refund interest, and the Court also allowed further simple interest at 4% per annum on that compensatory amount until payment.
Wrongful retention of seized Kisan Vikas Patras and Indira Vikas Patras after deposit of the settlement amount justified compensatory interest for loss of opportunity cost, but only from the date the settlement amount was paid until actual release. Because the Settlement Commission's direction to release the instruments after deposit had attained finality, no interest was payable for any earlier period. The amount awarded was treated as restitution for unjustified deprivation, not statutory refund interest, and the Court also allowed further simple interest at 4% per annum on that compensatory amount until payment.
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