Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Upper turnover filter of Rs. 200 crore for selecting software-development comparables in transfer-pricing analysis was treated as valid under precedent. The Revenue's challenge failed because the issue was already covered in favour of the taxpayer, resulting in dismissal of its appeal for the relevant assessment year.
Upper turnover filter of Rs. 200 crore for selecting software-development comparables in transfer-pricing analysis was treated as valid under precedent. The Revenue's challenge failed because the issue was already covered in favour of the taxpayer, resulting in dismissal of its appeal for the relevant assessment year.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
