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...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Demand of input tax rebate - cancellation of refund of input tax credit - The notice must mention the grounds on which the action is proposed to be taken and if the notice mentions one ground but the action has been taken on some other ground, the same would amount to violation of principle of natural justice. - HC
Demand of input tax rebate - cancellation of refund of input tax credit - The notice must mention the grounds on which the action is proposed to be taken and if the notice mentions one ground but the action has been taken on some other ground, the same would amount to violation of principle of natural justice. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
