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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since suppression could not be established, demand beyond the normal period of limitation set aside.
For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since suppression could not be established, demand beyond the normal period of limitation set aside.
Note: It is a system-generated summary and is for quick reference only.