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 express statutory bar under the Income-tax Act excludes relief under Section 360 Cr.P.C. and the Probation of Offenders Act for a person convicted of an offence under the Act, except where the person is under eighteen years of age. A person convicted under Section 277 could therefore not lawfully be released on probation. The probation order was set aside, the conviction remained undisturbed, and the matter was remitted to the trial court for fresh consideration of sentence only after hearing both sides.
An express statutory bar under the Income-tax Act excludes relief under Section 360 Cr.P.C. and the Probation of Offenders Act for a person convicted of an offence under the Act, except where the person is under eighteen years of age. A person convicted under Section 277 could therefore not lawfully be released on probation. The probation order was set aside, the conviction remained undisturbed, and the matter was remitted to the trial court for fresh consideration of sentence only after hearing both sides.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
