Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
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...
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Valuation - related parties - technical knowhow fee is for design, drawing and technical information provided to appellant by overseas supplier for setting up of "Instant Coffee" plant which is purely a post-importation activity - value cannot be enhanced - AT
Valuation - related parties - technical knowhow fee is for design, drawing and technical information provided to appellant by overseas supplier for setting up of "Instant Coffee" plant which is purely a post-importation activity - value cannot be enhanced - AT
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