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...
Denial of refund claim - preferential rate of country of origin - once Bill of Entry assessed and duty paid and appellants cleared the goods the assessment becomes final and the appellant did not contest or file appeal against the assessment order, refund not allowed - AT
Denial of refund claim - preferential rate of country of origin - once Bill of Entry assessed and duty paid and appellants cleared the goods the assessment becomes final and the appellant did not contest or file appeal against the assessment order, refund not allowed - AT
Note: It is a system-generated summary and is for quick reference only.