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...
ITAT remanded the case to the Addl./Joint CIT(A) to determine the validity of an adjustment under section 143(1)(a) without a prior show cause notice. The tribunal found potential procedural irregularities in the tax assessment, specifically questioning whether a mandatory notice was issued before making the adjustment. The appellate authority was directed to ascertain the factual circumstances, particularly examining whether the absence of a show cause notice renders the tax adjustment invalid. The assessee's appeal was allowed for statistical purposes, with instructions to comprehensively review the procedural compliance and potential exemption allowability based on the audit report filing.
ITAT remanded the case to the Addl./Joint CIT(A) to determine the validity of an adjustment under section 143(1)(a) without a prior show cause notice. The tribunal found potential procedural irregularities in the tax assessment, specifically questioning whether a mandatory notice was issued before making the adjustment. The appellate authority was directed to ascertain the factual circumstances, particularly examining whether the absence of a show cause notice renders the tax adjustment invalid. The assessee's appeal was allowed for statistical purposes, with instructions to comprehensively review the procedural compliance and potential exemption allowability based on the audit report filing.
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