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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
A first appellate order that merely reproduces the parties' submissions and the Assessing Officer's findings, and then reverses the assessment in a few lines by relying on another case, is inadequate because reasons are essential for appellate scrutiny and for showing application of mind to facts and law. Where the CIT(A) does not give effective adjudication, remand for fresh decision is appropriate; the Tribunal need not substitute itself as the primary appellate forum simply because it is the last fact-finding authority. Reliance on Arvind Kumar Jaiswal was found inapposite on these facts, and the remand to the CIT(A) was upheld.
A first appellate order that merely reproduces the parties' submissions and the Assessing Officer's findings, and then reverses the assessment in a few lines by relying on another case, is inadequate because reasons are essential for appellate scrutiny and for showing application of mind to facts and law. Where the CIT(A) does not give effective adjudication, remand for fresh decision is appropriate; the Tribunal need not substitute itself as the primary appellate forum simply because it is the last fact-finding authority. Reliance on Arvind Kumar Jaiswal was found inapposite on these facts, and the remand to the CIT(A) was upheld.
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