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...
Re-opening of assessment u/s 147 - notice beyond period of four years - change in the opinion or a later decision on the legal aspects - The High court finds no evidence of failure on the part of the assessee to disclose relevant information during the original assessment. - The court declares the re-opening of assessments in all three cases as incompetent and sets aside the notices and assessment orders. It confirms the assessments made under Section 143 for the relevant assessment years. The writ petitions are thus allowed accordingly.
Re-opening of assessment u/s 147 - notice beyond period of four years - change in the opinion or a later decision on the legal aspects - The High court finds no evidence of failure on the part of the assessee to disclose relevant information during the original assessment. - The court declares the re-opening of assessments in all three cases as incompetent and sets aside the notices and assessment orders. It confirms the assessments made under Section 143 for the relevant assessment years. The writ petitions are thus allowed accordingly.
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