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...
An ITAT deleted an addition under section 69C for alleged on-money payment because the assessment rested only on an investigation report, a seized excel sheet naming another person, and a general builder's employee statement. The assessee's banking-channel payment evidence was not rebutted, and no independent corroboration of cash payment was brought on record. The third-party statement was untested by cross-examination and could not, by itself, sustain the addition. The appeal was partly allowed.
An ITAT deleted an addition under section 69C for alleged on-money payment because the assessment rested only on an investigation report, a seized excel sheet naming another person, and a general builder's employee statement. The assessee's banking-channel payment evidence was not rebutted, and no independent corroboration of cash payment was brought on record. The third-party statement was untested by cross-examination and could not, by itself, sustain the addition. The appeal was partly allowed.
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