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...
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Taxability of Latex in the Hands of Company - Exclusion of from the scope of "Agriculturist" - The High Court observed that, The only reason why the petitioner was called upon to pay tax on the sale of latex, despite being an agriculturalist in the general sense of the term, is because the definition of 'agriculturalist' and 'turnover' respectively under the KVAT Act excluded Companies. - Consequently, the demand for tax on the consideration received by the petitioner company was confirmed.
Taxability of Latex in the Hands of Company - Exclusion of from the scope of "Agriculturist" - The High Court observed that, The only reason why the petitioner was called upon to pay tax on the sale of latex, despite being an agriculturalist in the general sense of the term, is because the definition of 'agriculturalist' and 'turnover' respectively under the KVAT Act excluded Companies. - Consequently, the demand for tax on the consideration received by the petitioner company was confirmed.
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