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...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Eligibility for GST input tax credit - procurement of detachable wooden and glass partitions - capitalized the same as “furniture and fixture”, and is not capitalized as “immovable property” - Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.
Eligibility for GST input tax credit - procurement of detachable wooden and glass partitions - capitalized the same as “furniture and fixture”, and is not capitalized as “immovable property” - Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
