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...
Failure to furnish the return did not sustain criminal prosecution under section 276CC where the tax due was only Rs. 1,750 and the case fell within the proviso's monetary threshold. The HC held that the Department's objection, based on the assessee being a company and the absence of a completed regular assessment at the time of complaint, could not override the facts of the case. The later assessment order and pending penalty proceedings did not justify continuation of the prosecution. The criminal complaint for non-filing of return for the assessment year 2013-2014 was quashed.
Failure to furnish the return did not sustain criminal prosecution under section 276CC where the tax due was only Rs. 1,750 and the case fell within the proviso's monetary threshold. The HC held that the Department's objection, based on the assessee being a company and the absence of a completed regular assessment at the time of complaint, could not override the facts of the case. The later assessment order and pending penalty proceedings did not justify continuation of the prosecution. The criminal complaint for non-filing of return for the assessment year 2013-2014 was quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
