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...
Deduction for expenditure allegedly disallowed in an earlier year for tax-deduction-at-source default requires evidence that the earlier disallowance was made under the relevant provision; a revised computation cannot support the balance annuity deduction without that factual foundation. A return-processing adjustment must be challenged through the separate statutory appeal already filed where no fresh addition is made in the assessment order. Exemption for an entity under section 10(46) requires the prescribed notification; a pending writ petition, absent a stay or specific direction, does not suspend proceedings or establish exemption eligibility. The deduction and exemption claims were rejected, and all appeals were dismissed.
Deduction for expenditure allegedly disallowed in an earlier year for tax-deduction-at-source default requires evidence that the earlier disallowance was made under the relevant provision; a revised computation cannot support the balance annuity deduction without that factual foundation. A return-processing adjustment must be challenged through the separate statutory appeal already filed where no fresh addition is made in the assessment order. Exemption for an entity under section 10(46) requires the prescribed notification; a pending writ petition, absent a stay or specific direction, does not suspend proceedings or establish exemption eligibility. The deduction and exemption claims were rejected, and all appeals were dismissed.
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