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...
Principle of consistency required deletion of the transfer pricing adjustment on management fees because the same issue had already been decided in the assessee's favour in earlier years and no distinguishing feature was shown. The remaining issues were not decided on merits: alleged double addition arising from return processing, short grant of TDS credit, and levy of interest under section 234A with consequential interest under section 234B were all remanded to the Assessing Officer for factual verification and fresh order after hearing the assessee.
Principle of consistency required deletion of the transfer pricing adjustment on management fees because the same issue had already been decided in the assessee's favour in earlier years and no distinguishing feature was shown. The remaining issues were not decided on merits: alleged double addition arising from return processing, short grant of TDS credit, and levy of interest under section 234A with consequential interest under section 234B were all remanded to the Assessing Officer for factual verification and fresh order after hearing the assessee.
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