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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Applicability of the provisions of sec.50 - transaction of sale of land and building - When an asset has not entered the block, then the question of application of Explanation 5 to sec. 32(1) shall not have application - AT
Applicability of the provisions of sec.50 - transaction of sale of land and building - When an asset has not entered the block, then the question of application of Explanation 5 to sec. 32(1) shall not have application - AT
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