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...
Disallowance of Salary paid to the partner - increase in the salary - Support by the terms of partnership deed - claim of the assessee that in the subsequent years the increased salary had been accepted was not rebutted - Claim allowed.
Disallowance of Salary paid to the partner - increase in the salary - Support by the terms of partnership deed - claim of the assessee that in the subsequent years the increased salary had been accepted was not rebutted - Claim allowed.
Note: It is a system-generated summary and is for quick reference only.