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

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

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

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

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

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.

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

Taxes collected without legal authority should be refunded irrespective of being time-barred

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

Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory