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...
Page of 4792
Press 'Enter' after typing page number.
61 to 80 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Revision u/s 263 - Addition u/s 68 - there is no material on record to demonstrate the source of funds so infused by way of share capital in the assessee company. The Assessing officer has merely relied on the statement of the assessee company that the shares have been allotted to the respective shareholders and in support, only the name of the shareholders and respective amount invested by them have been submitted. - the order so passed by the AO is clearly erroneous and prejudicial to the interest of Revenue. - AT
Revision u/s 263 - Addition u/s 68 - there is no material on record to demonstrate the source of funds so infused by way of share capital in the assessee company. The Assessing officer has merely relied on the statement of the assessee company that the shares have been allotted to the respective shareholders and in support, only the name of the shareholders and respective amount invested by them have been submitted. - the order so passed by the AO is clearly erroneous and prejudicial to the interest of Revenue. - AT
Note: It is a system-generated summary and is for quick reference only.