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...
Writ petition seeking mandamus to compel tax and enforcement authorities to act on complaints about an alleged cash transaction was treated by the HC as premature. The Court noted that the petitioner had already unsuccessfully challenged a cheque-dishonour conviction up to the SC and was effectively trying to obtain a different finding on the underlying transaction. The asserted risk of proceedings under section 271D was held to be only an apprehension, unsupported by material, so no mandamus was issued. The petitioner's representation was left open for consideration in accordance with law.
Writ petition seeking mandamus to compel tax and enforcement authorities to act on complaints about an alleged cash transaction was treated by the HC as premature. The Court noted that the petitioner had already unsuccessfully challenged a cheque-dishonour conviction up to the SC and was effectively trying to obtain a different finding on the underlying transaction. The asserted risk of proceedings under section 271D was held to be only an apprehension, unsupported by material, so no mandamus was issued. The petitioner's representation was left open for consideration in accordance with law.
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