Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Statutory pre-deposit compliance in GST appeals is described as a procedural requirement, requiring an opportunity to cure any deficiency before an appeal is rejected. The notes state that where the pre-deposit shortfall was rectified before the appellate authority issued its order, the appeal should proceed to determination on merits. Referring to similar High Court decisions, the text records that the appellate order was set aside and the GST appeal restored for fresh disposal after notice and adequate hearing.
Statutory pre-deposit compliance in GST appeals is described as a procedural requirement, requiring an opportunity to cure any deficiency before an appeal is rejected. The notes state that where the pre-deposit shortfall was rectified before the appellate authority issued its order, the appeal should proceed to determination on merits. Referring to similar High Court decisions, the text records that the appellate order was set aside and the GST appeal restored for fresh disposal after notice and adequate hearing.
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