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...
Proceedings valid despite non-communication of case transfer as section 127 not applicable. Notice u/s 143(2) not time-barred. CIT(A) not required to decide validity of revised return as assessment held valid. Cash book redrawing upheld based on Tribunal's earlier decisions for assessee. Credit card payment addition confirmed due to lack of substantiating evidence, distinguishing cited case laws. Assessee's appeal dismissed.
Proceedings valid despite non-communication of case transfer as section 127 not applicable. Notice u/s 143(2) not time-barred. CIT(A) not required to decide validity of revised return as assessment held valid. Cash book redrawing upheld based on Tribunal's earlier decisions for assessee. Credit card payment addition confirmed due to lack of substantiating evidence, distinguishing cited case laws. Assessee's appeal dismissed.
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