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...
Classification - gun metal castings - the cast iron and goods remain classified under chapter 74 unless certain machining is done however as the goods emerged from the castings process they remain under chapter 74 - AT
Classification - gun metal castings - the cast iron and goods remain classified under chapter 74 unless certain machining is done however as the goods emerged from the castings process they remain under chapter 74 - AT
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