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...
SC directed the respondent department to furnish certified copies of three lost original files (File nos. 11-13), while maintaining all existing legal contentions. For original file nos. 1-10, the department agreed to hand over the documents, with the assessee required to collect them from the concerned department. All pending applications were consequently disposed of, resolving the document retrieval dispute through a balanced procedural approach.
SC directed the respondent department to furnish certified copies of three lost original files (File nos. 11-13), while maintaining all existing legal contentions. For original file nos. 1-10, the department agreed to hand over the documents, with the assessee required to collect them from the concerned department. All pending applications were consequently disposed of, resolving the document retrieval dispute through a balanced procedural approach.
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