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...
A show cause notice for cancellation of charitable trust registration was valid where it referred to the search, survey, violations of the trust deed, misuse of the trust, and assessment findings; the trust's detailed reply showed adequate notice and opportunity to respond, and the Tribunal erred in treating the allegations as vague or isolating the Managing Trustee's conduct from the trust's misuse. The Court also held that the amended power to cancel registration could be invoked against a trust registered earlier, but the cancellation could not operate retrospectively from the original date of registration. The cancellation was upheld, but confined to the date of the cancellation order.
A show cause notice for cancellation of charitable trust registration was valid where it referred to the search, survey, violations of the trust deed, misuse of the trust, and assessment findings; the trust's detailed reply showed adequate notice and opportunity to respond, and the Tribunal erred in treating the allegations as vague or isolating the Managing Trustee's conduct from the trust's misuse. The Court also held that the amended power to cancel registration could be invoked against a trust registered earlier, but the cancellation could not operate retrospectively from the original date of registration. The cancellation was upheld, but confined to the date of the cancellation order.
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