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...
Re-valuation of imported goods - The tribunal found that the first appellate authority violated principles of natural justice by not providing the appellant an opportunity to rebut the contemporaneous imports used for revaluation of infrared thermometers. However, the tribunal dismissed the appeal concerning the revaluation of fingertip pulse oximeters, as no specific arguments were advanced by the appellant on this aspect. - AT
Re-valuation of imported goods - The tribunal found that the first appellate authority violated principles of natural justice by not providing the appellant an opportunity to rebut the contemporaneous imports used for revaluation of infrared thermometers. However, the tribunal dismissed the appeal concerning the revaluation of fingertip pulse oximeters, as no specific arguments were advanced by the appellant on this aspect. - AT
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