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...
Taxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - the tax liability will arise only upon the goods transport agency and an individual truck operator who does not accept such responsibility, is merely performing the activity of transport of goods which is not the subject of the tax - falls outside the ambit of section 65(105)(zzp) of FA, 1994
Taxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - the tax liability will arise only upon the goods transport agency and an individual truck operator who does not accept such responsibility, is merely performing the activity of transport of goods which is not the subject of the tax - falls outside the ambit of section 65(105)(zzp) of FA, 1994
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
