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...
The Appellate Tribunal addressed various issues: (1) Discrepancy in income due to different accounting methods for fees, service tax, and GST. Assessee's reconciliation supported by explanations and evidence accepted, and addition by AO deleted. (2) Payment to retired partners as per partnership deed for incomplete work justified; addition deleted. (3) Short credit of TDS to be verified as directed by CIT(A), remitted back to AO for verification. Assessee's grounds allowed on all issues.
The Appellate Tribunal addressed various issues: (1) Discrepancy in income due to different accounting methods for fees, service tax, and GST. Assessee's reconciliation supported by explanations and evidence accepted, and addition by AO deleted. (2) Payment to retired partners as per partnership deed for incomplete work justified; addition deleted. (3) Short credit of TDS to be verified as directed by CIT(A), remitted back to AO for verification. Assessee's grounds allowed on all issues.
Note: It is a system-generated summary and is for quick reference only.
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