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...
Cancellation/withdrawal of registration/approval u/s 12AA/10(23C)(vi) with retrospective effect - The AO while completing the assessment for AY 2010-11 after search found large scale diversion of funds and several improper actions in direct conflict to the terms of the Deed of Trust and conditions of registration/exemption and recommended to the competent authority to initiate proceedings for cancellation - it will take effect from the AY 2010-2011 and it is a mis-nomer that the orders are retrospective or retroactive
Cancellation/withdrawal of registration/approval u/s 12AA/10(23C)(vi) with retrospective effect - The AO while completing the assessment for AY 2010-11 after search found large scale diversion of funds and several improper actions in direct conflict to the terms of the Deed of Trust and conditions of registration/exemption and recommended to the competent authority to initiate proceedings for cancellation - it will take effect from the AY 2010-2011 and it is a mis-nomer that the orders are retrospective or retroactive
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