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...
Capital gain computation - Deduction of cost of land with expenses for exploitation on land and others - the amount was shown as advance in books of account and not capitalized because the registration was pending - Assessee is having complete documents and information from which it can easily file documentary evidences to AO to prove cost without any difficulty. - Matter restored back to AO - AT
Capital gain computation - Deduction of cost of land with expenses for exploitation on land and others - the amount was shown as advance in books of account and not capitalized because the registration was pending - Assessee is having complete documents and information from which it can easily file documentary evidences to AO to prove cost without any difficulty. - Matter restored back to AO - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
