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...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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Stay of demand - Recovery of Income-Tax arrears - Request for payment of 20% of the demand - For reasons best known to him, CIT(A) is yet to decide the said matter. It is only upon examining the case of the petitioners by the CIT(A), it can be concluded whether petitioner is an association of person, who is liable to tax or not. Under the circumstances, it is not appropriate to demand 20% of the alleged dues as late as in the year 2022 and the same is liable to be set aside. - HC
Stay of demand - Recovery of Income-Tax arrears - Request for payment of 20% of the demand - For reasons best known to him, CIT(A) is yet to decide the said matter. It is only upon examining the case of the petitioners by the CIT(A), it can be concluded whether petitioner is an association of person, who is liable to tax or not. Under the circumstances, it is not appropriate to demand 20% of the alleged dues as late as in the year 2022 and the same is liable to be set aside. - HC
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