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...
Refund of R and D Cess paid by the petitioners - The claim of refund of the petitioners cannot be denied for the reason that there is no legal provision to refund R & D Cess paid by the petitioners. No amount can be withheld by the respondents without authority of law under the said pretext.
Refund of R and D Cess paid by the petitioners - The claim of refund of the petitioners cannot be denied for the reason that there is no legal provision to refund R & D Cess paid by the petitioners. No amount can be withheld by the respondents without authority of law under the said pretext.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
