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...
Business Auxiliary Services - suppression of the value of services - It is settled law that if new category of services is introduced the same is taxable from that date and are not covered any of existing services - extended period of limitation cannot be invoked - AT
Business Auxiliary Services - suppression of the value of services - It is settled law that if new category of services is introduced the same is taxable from that date and are not covered any of existing services - extended period of limitation cannot be invoked - AT
Note: It is a system-generated summary and is for quick reference only.