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...
HC set aside orders granting immunity from prosecution and penalty to Respondents u/s 245H(1) of IT Act. Assessee failed to make full and true disclosure of undisclosed income initially before Settlement Commission. Disclosure in instalments not permissible. Matter remanded to reconsider granting immunity. Review petition dismissed as no error apparent on record.
HC set aside orders granting immunity from prosecution and penalty to Respondents u/s 245H(1) of IT Act. Assessee failed to make full and true disclosure of undisclosed income initially before Settlement Commission. Disclosure in instalments not permissible. Matter remanded to reconsider granting immunity. Review petition dismissed as no error apparent on record.
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