Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Input tax credit set-off under the IGST head against CGST and SGST liability was accepted because the dispute was already covered by binding Division Bench precedent in favour of the assessee. The assessment order was quashed without a fresh merits determination. Any inter-departmental settlement issue was left open for the State to raise before the GST Council in light of that ruling.
Input tax credit set-off under the IGST head against CGST and SGST liability was accepted because the dispute was already covered by binding Division Bench precedent in favour of the assessee. The assessment order was quashed without a fresh merits determination. Any inter-departmental settlement issue was left open for the State to raise before the GST Council in light of that ruling.
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