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...
The Punjab and Haryana High Court granted sales tax exemption to the petitioner in accordance with the "Special Package of Incentives to Information Technology Industry, 2000" without imposing any additional conditions. The court held that the State Government cannot deny benefits available under the Industrial Incentive Policy itself. The condition imposed in the Amendment Rules regarding the effective date was struck down. The order withdrawing the exemption was quashed, and the exemption certificate granted to the petitioner was ordered to be reinstated. The petition was allowed.
The Punjab and Haryana High Court granted sales tax exemption to the petitioner in accordance with the "Special Package of Incentives to Information Technology Industry, 2000" without imposing any additional conditions. The court held that the State Government cannot deny benefits available under the Industrial Incentive Policy itself. The condition imposed in the Amendment Rules regarding the effective date was struck down. The order withdrawing the exemption was quashed, and the exemption certificate granted to the petitioner was ordered to be reinstated. The petition was allowed.
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