Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
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...
A revised return that only claimed TDS credit did not require a fresh scrutiny notice where a notice under section 143(2) had already been issued on the original return and no prejudice was shown from the absence of a second notice. For unexplained cash deposits, amounts already taxed in an earlier year could not be assessed again as the same income, and further relief was allowed having regard to the assessee's age, deposit pattern and past income history; only the unexplained balance remained taxable under section 69A. The higher rate under section 115BBE was held prospective, so the surviving addition was to be taxed at the pre-amendment rate.
A revised return that only claimed TDS credit did not require a fresh scrutiny notice where a notice under section 143(2) had already been issued on the original return and no prejudice was shown from the absence of a second notice. For unexplained cash deposits, amounts already taxed in an earlier year could not be assessed again as the same income, and further relief was allowed having regard to the assessee's age, deposit pattern and past income history; only the unexplained balance remained taxable under section 69A. The higher rate under section 115BBE was held prospective, so the surviving addition was to be taxed at the pre-amendment rate.
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