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...
Expiry of an insolvency professional's authorisation on attaining 70 years did not end an ongoing assignment, because Regulation 7A's proviso preserved assignments already in progress when authorisation expired; the Bankruptcy Trustee was allowed to continue and complete the work. The challenge to removal on that ground was rejected. The challenge to extension of the liquidation period was also dismissed because the extension had already expired by the time the appeal was heard, and interference would have been academic; the decision to seek extension had been treated as valid. Both appeals were dismissed.
Expiry of an insolvency professional's authorisation on attaining 70 years did not end an ongoing assignment, because Regulation 7A's proviso preserved assignments already in progress when authorisation expired; the Bankruptcy Trustee was allowed to continue and complete the work. The challenge to removal on that ground was rejected. The challenge to extension of the liquidation period was also dismissed because the extension had already expired by the time the appeal was heard, and interference would have been academic; the decision to seek extension had been treated as valid. Both appeals were dismissed.
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