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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Transfer of case u/s 147 - Deemed service of notice u/s 148 - AO never acquired jurisdiction over the assessee. Therefore, section 292BB does not come to the aid of the Department. Compliances would not bestow jurisdiction on the AO, once such jurisdiction never lay with the Assessing Officer to begin with - AT
Transfer of case u/s 147 - Deemed service of notice u/s 148 - AO never acquired jurisdiction over the assessee. Therefore, section 292BB does not come to the aid of the Department. Compliances would not bestow jurisdiction on the AO, once such jurisdiction never lay with the Assessing Officer to begin with - AT
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