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...
Benefit of Exemption - import of plastic boxes - Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is required to be construed strictly and the person invoking the exemption provision to relieve him of the tax imposed establish that he has exempted by the said Notification
Benefit of Exemption - import of plastic boxes - Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is required to be construed strictly and the person invoking the exemption provision to relieve him of the tax imposed establish that he has exempted by the said Notification
Note: It is a system-generated summary and is for quick reference only.