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...
Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the owner - Deemed ownership - an ‘article’ shall be considered ‘valuable’ if the concerned article is a high-priced article commanding a premium price. - AO acted illegally in holding that one appellant was the ‘owner’ and on the said basis made the addition - SC
Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the owner - Deemed ownership - an ‘article’ shall be considered ‘valuable’ if the concerned article is a high-priced article commanding a premium price. - AO acted illegally in holding that one appellant was the ‘owner’ and on the said basis made the addition - SC
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