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...
Validity of assessment u/s 144C - Whether the passing of the draft assessment order as prescribed under section 144C(1) of the Act is mandatory or not? - Waiver/admission/undertaking of the Assessee for not challenging the draft order before the Ld.DRP u/s 144C - The tribunal concluded that failure to follow the prescribed procedure constitutes a jurisdictional error, rendering the final assessment order illegal and void ab initio. - The tribunal further held tha, there can be no estoppel on issues of law or jurisdiction, and waiver or admission by the Assessee does not confer jurisdiction on the Assessing Officer.
Validity of assessment u/s 144C - Whether the passing of the draft assessment order as prescribed under section 144C(1) of the Act is mandatory or not? - Waiver/admission/undertaking of the Assessee for not challenging the draft order before the Ld.DRP u/s 144C - The tribunal concluded that failure to follow the prescribed procedure constitutes a jurisdictional error, rendering the final assessment order illegal and void ab initio. - The tribunal further held tha, there can be no estoppel on issues of law or jurisdiction, and waiver or admission by the Assessee does not confer jurisdiction on the Assessing Officer.
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