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...
Protective assessment of seized jewellery requires independent evidence that the person in physical possession is its actual or beneficial owner where the same jewellery has been substantively assessed in the hands of a company claiming ownership. Physical possession and inability to prove another person's ownership do not displace the Revenue's substantive treatment when the individual consistently denies ownership and no positive material establishes ownership. Failure to pursue a first appeal does not cure the absence of evidence or transform a protective addition into a substantive charge. The protective addition for unexplained jewellery was deleted, and consequential interest was to be recomputed.
Protective assessment of seized jewellery requires independent evidence that the person in physical possession is its actual or beneficial owner where the same jewellery has been substantively assessed in the hands of a company claiming ownership. Physical possession and inability to prove another person's ownership do not displace the Revenue's substantive treatment when the individual consistently denies ownership and no positive material establishes ownership. Failure to pursue a first appeal does not cure the absence of evidence or transform a protective addition into a substantive charge. The protective addition for unexplained jewellery was deleted, and consequential interest was to be recomputed.
Note: It is a system-generated summary and is for quick reference only.
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