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...
Reopening of assessment u/s 147 - AO has re-appreciated trial balance-sheet which is also available to him when original assessment order was passed and alleged escapement - proviso appended to section 147 puts an embargo in the exercise of power of AO in cases where scrutiny assessment has taken place and four years have expired from the end of relevant AY if assessee has disclosed all material facts fully and truly - reassessment quashed
Reopening of assessment u/s 147 - AO has re-appreciated trial balance-sheet which is also available to him when original assessment order was passed and alleged escapement - proviso appended to section 147 puts an embargo in the exercise of power of AO in cases where scrutiny assessment has taken place and four years have expired from the end of relevant AY if assessee has disclosed all material facts fully and truly - reassessment quashed
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