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...
Additions u/s 41(1) - credit balance of creditors - the amount still remained unrecoverable as the creditors were untraceable - In any event, it could not be said that the liability had ceased or that any advantage had been taken by the assessee on account of this - No additions - HC
Additions u/s 41(1) - credit balance of creditors - the amount still remained unrecoverable as the creditors were untraceable - In any event, it could not be said that the liability had ceased or that any advantage had been taken by the assessee on account of this - No additions - HC
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