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...
Disallowance of credit of TDS under intimation u/s 143(1 ) - no reasons are assigned for a disallowance - It is only reasons that infuse life into the action of any public authority, and such reasons allow the higher forums to appreciate the legal sustainability of such an action, without which not only the party affected by such an action suffers, but the higher forums would be handicapped either to confirm or to set it aside. - AT
Disallowance of credit of TDS under intimation u/s 143(1 ) - no reasons are assigned for a disallowance - It is only reasons that infuse life into the action of any public authority, and such reasons allow the higher forums to appreciate the legal sustainability of such an action, without which not only the party affected by such an action suffers, but the higher forums would be handicapped either to confirm or to set it aside. - AT
Note: It is a system-generated summary and is for quick reference only.
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