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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For claims seeking only interest on GST refunds already sanctioned and disbursed, Rule 89(2)(m) CGST Rules certification was stated to be unnecessary because interest cannot be passed on to an end consumer. The Proper Officer was directed to examine the refund particulars and decide the interest claims under law without insisting on certification that the incidence had not been passed to another person. The petitions were disposed of with directions to complete scrutiny and determine the claimed interest within the stipulated period.
For claims seeking only interest on GST refunds already sanctioned and disbursed, Rule 89(2)(m) CGST Rules certification was stated to be unnecessary because interest cannot be passed on to an end consumer. The Proper Officer was directed to examine the refund particulars and decide the interest claims under law without insisting on certification that the incidence had not been passed to another person. The petitions were disposed of with directions to complete scrutiny and determine the claimed interest within the stipulated period.
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