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...
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...
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CENVAT credit - construction of residential quarters for the employees of the respondent company - input service or not? - the period involved is prior to 01/04/2011 when the definition of input service during the relevant period had a wide ambit as it included the words 'activities related to business - credit allowed - AT
CENVAT credit - construction of residential quarters for the employees of the respondent company - input service or not? - the period involved is prior to 01/04/2011 when the definition of input service during the relevant period had a wide ambit as it included the words 'activities related to business - credit allowed - AT
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