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...
Permission of re-export - import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones - restricted goods - requirement of import license from DGFT and NOC from DGCA - After considering the arguments, the Tribunal permitted re-export of the goods due to the appellant's background and the purpose of import, while reducing the penalty to the amount already paid by the appellant, recognizing the irregularity but also the appellant's bona fide intention.
Permission of re-export - import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones - restricted goods - requirement of import license from DGFT and NOC from DGCA - After considering the arguments, the Tribunal permitted re-export of the goods due to the appellant's background and the purpose of import, while reducing the penalty to the amount already paid by the appellant, recognizing the irregularity but also the appellant's bona fide intention.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
