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...
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The HC dismissed the writ petition, holding that the petitioner, having previously availed full excise exemption under Clause 5(a) as a new unit, cannot claim further exemption under Clause 5(b) for a subsequent substantial expansion within the ten-year period; an existing unit's expansion relief (triggered only for expansion of not less than 25% of fixed capital) is distinct from the full-investment benefit accorded to a new unit, and the two benefits cannot be compounded. The court rejected a promissory-estoppel plea, noting the petitioner received the notified benefit and that fiscal exemption notifications are to be strictly construed in favour of revenue; no interference was warranted.
The HC dismissed the writ petition, holding that the petitioner, having previously availed full excise exemption under Clause 5(a) as a new unit, cannot claim further exemption under Clause 5(b) for a subsequent substantial expansion within the ten-year period; an existing unit's expansion relief (triggered only for expansion of not less than 25% of fixed capital) is distinct from the full-investment benefit accorded to a new unit, and the two benefits cannot be compounded. The court rejected a promissory-estoppel plea, noting the petitioner received the notified benefit and that fiscal exemption notifications are to be strictly construed in favour of revenue; no interference was warranted.
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