Case Laws

Director’s remuneration which are declared as 'Salaries' in the books of a company and subjected to TDS under Section 192 of the IT Act, are not taxable being consideration for services by an employee to the employer

Section 107 has an inbuilt mechanism and impliedly excludes the application of the Limitation Act

Before denying ITC under Section 16(2) of the CGST Act, revenue must consider documentary evidence submitted by the taxpayer

Application of the Limitation Act, 1963 does not apply to Section 107 of the Act

Registration cannot be cancelled with retrospective effect mechanically. Proper officer’s satisfaction for cancellation must be based on objective criteria.

Non-consideration of the reply to the show cause notice certainly prejudices the taxpayer and denies him a reasonable opportunity to establish his position

Even if a statute does not prescribe the time within which the Order is required to be passed by the Appellate Authority, such an Order must be passed within a reasonable period of time.

Holding of shares in a subsidiary company by a holding company does not constitute a supply of services

Cancellation of registration with retrospective effect should be based on objective criteria and cannot be mechanical

Refund claim cannot be rejected on the ground that debit entries were not made