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 Faceless assessment - procedure contemplated u/s 144B - The petitioner contended that their objections and replies were not considered before passing the assessment order, contrary to the procedures outlined in Section 144B(1)(vii), (xiv), and (xvi)(b) of the Act. The High Court found merit in this argument, noting that the failure to consider the petitioner's responses violated procedural requirements, thereby vitiating the assessment proceedings. - Matter restored back for fresh adjudication.
Validity of Faceless assessment - procedure contemplated u/s 144B - The petitioner contended that their objections and replies were not considered before passing the assessment order, contrary to the procedures outlined in Section 144B(1)(vii), (xiv), and (xvi)(b) of the Act. The High Court found merit in this argument, noting that the failure to consider the petitioner's responses violated procedural requirements, thereby vitiating the assessment proceedings. - Matter restored back for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
