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 upheld the Tribunal's remand to the AO for fresh adjudication on the assessee's entitlement to deductions under s.80JJA for AYs 2007-08 and 2008-09, finding no infirmity warranting rectification of the Tribunal's order and affirming the Tribunal's power under s.254 to remit for reconsideration; the Court noted that the claim under s.80JJA could not be arbitrarily disallowed where it had been allowed in earlier years on identical facts. Separately, the HC found the addition u/s 68 unsustainable on the record, observed that bank payments and confirmations substantiated the sundry creditors, and remitted the matter to the AO for de novo assessment.
The HC upheld the Tribunal's remand to the AO for fresh adjudication on the assessee's entitlement to deductions under s.80JJA for AYs 2007-08 and 2008-09, finding no infirmity warranting rectification of the Tribunal's order and affirming the Tribunal's power under s.254 to remit for reconsideration; the Court noted that the claim under s.80JJA could not be arbitrarily disallowed where it had been allowed in earlier years on identical facts. Separately, the HC found the addition u/s 68 unsustainable on the record, observed that bank payments and confirmations substantiated the sundry creditors, and remitted the matter to the AO for de novo assessment.
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