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...
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Refund claims - period of limitation where refund claim was filed electronically within prescribed time - They later submitted in physical form all these documents with Jurisdictional officer - refund cannot be rejected on the ground of time bar - AT
Refund claims - period of limitation where refund claim was filed electronically within prescribed time - They later submitted in physical form all these documents with Jurisdictional officer - refund cannot be rejected on the ground of time bar - AT
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