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...
Professional mis-conduct by CA - The NFRA held the individual guilty of professional misconduct under relevant sections of the Companies Act and imposed penalties. The appeal primarily raised concerns about the violation of natural justice due to the alleged non-provision of documents with the show cause notice. However, the Tribunal rejected this argument, citing the appellant's reliance on the firm's reply, which contained the necessary documents. - The Tribunal emphasized that by endorsing the firm's response as their own, the appellant waived the need for separate documents and hence dismissed the appeal.
Professional mis-conduct by CA - The NFRA held the individual guilty of professional misconduct under relevant sections of the Companies Act and imposed penalties. The appeal primarily raised concerns about the violation of natural justice due to the alleged non-provision of documents with the show cause notice. However, the Tribunal rejected this argument, citing the appellant's reliance on the firm's reply, which contained the necessary documents. - The Tribunal emphasized that by endorsing the firm's response as their own, the appellant waived the need for separate documents and hence dismissed the appeal.
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