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...
Revision u/s 263 - SCN related to taxability of unsold flats - amendment introduced by the Finance Act, 2017 w.e.f. 1/4/2018 - When the assessment order was passed on 31.03.2016, relevant provision has not even been brought into statute book - AO cannot be expected to apply the same - the assessment order cannot be said to be erroneous and prejudicial to the interest of the Revenue - order of the CIT quashed
Revision u/s 263 - SCN related to taxability of unsold flats - amendment introduced by the Finance Act, 2017 w.e.f. 1/4/2018 - When the assessment order was passed on 31.03.2016, relevant provision has not even been brought into statute book - AO cannot be expected to apply the same - the assessment order cannot be said to be erroneous and prejudicial to the interest of the Revenue - order of the CIT quashed
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