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...
Validity of service of notice u/s 143(2) – The AO has not claimed that CA (Auditor of the firm) was authorised to receive any notice on behalf of the assessee-firm or was the representative of the assessee or that any power of attorney was executed by the assessee firm in favour of the said Chartered Accountant - AT
Validity of service of notice u/s 143(2) – The AO has not claimed that CA (Auditor of the firm) was authorised to receive any notice on behalf of the assessee-firm or was the representative of the assessee or that any power of attorney was executed by the assessee firm in favour of the said Chartered Accountant - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
