Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Disallowance of expenses for obtaining ISO certificates - revenue or capital expenditure - Neither the AO nor CIT(A) has established on record that by obtaining the certificate, the assessee created any asset of enduring nature - held as revenue in nature - AT
Disallowance of expenses for obtaining ISO certificates - revenue or capital expenditure - Neither the AO nor CIT(A) has established on record that by obtaining the certificate, the assessee created any asset of enduring nature - held as revenue in nature - AT
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