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...
Frozen funds alleged to be proceeds of crime could not be released under an interim arrangement to meet employee salaries and statutory dues of another company identified as the primary accused. The liabilities were not those of the company holding the frozen funds, and the asserted arrangement between the two companies did not justify their use. The interim direction permitting release was set aside, while the pending appeal before the Tribunal remained open for independent adjudication on its merits and was directed to be decided expeditiously.
Frozen funds alleged to be proceeds of crime could not be released under an interim arrangement to meet employee salaries and statutory dues of another company identified as the primary accused. The liabilities were not those of the company holding the frozen funds, and the asserted arrangement between the two companies did not justify their use. The interim direction permitting release was set aside, while the pending appeal before the Tribunal remained open for independent adjudication on its merits and was directed to be decided expeditiously.
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