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 allows the tax revision and restores the AO's assessment under Section 3B of the TNGST Act. The court finds that two separately incorporated companies (hereafter Company A and Company B), although sharing common directors, are distinct legal persons; materials purchased by Company A from other States and used in construction, then transferred to Company B, constitute a transfer of property in goods involved in execution of a works contract and are taxable on the value of goods used. The Appellate Assistant Commissioner and the Tribunal erred in treating the concerns as one and the same merely due to common directorship. The AO's levy under Section 3B is upheld and the revision is allowed.
HC allows the tax revision and restores the AO's assessment under Section 3B of the TNGST Act. The court finds that two separately incorporated companies (hereafter Company A and Company B), although sharing common directors, are distinct legal persons; materials purchased by Company A from other States and used in construction, then transferred to Company B, constitute a transfer of property in goods involved in execution of a works contract and are taxable on the value of goods used. The Appellate Assistant Commissioner and the Tribunal erred in treating the concerns as one and the same merely due to common directorship. The AO's levy under Section 3B is upheld and the revision is allowed.
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