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...
Appellant is entitled to interest after three months from the date of filing of refund claims to the date of payment of refund amounts, as the date of calculating interest does not get postponed by the favourable decision given by the higher appellate authority - AT
Appellant is entitled to interest after three months from the date of filing of refund claims to the date of payment of refund amounts, as the date of calculating interest does not get postponed by the favourable decision given by the higher appellate authority - AT
Note: It is a system-generated summary and is for quick reference only.