Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Entitlement to deduction of provision made in respect of doubtful and loss assets u/s 36(1)(viia)(c) - assessee did not have any positive profits to set it off from - scope of amendment - claim of the assessee allowed - the proper method of interpreting the proviso is to give life to the proviso and the intention behind the insertion of the proviso.
Entitlement to deduction of provision made in respect of doubtful and loss assets u/s 36(1)(viia)(c) - assessee did not have any positive profits to set it off from - scope of amendment - claim of the assessee allowed - the proper method of interpreting the proviso is to give life to the proviso and the intention behind the insertion of the proviso.
Note: It is a system-generated summary and is for quick reference only.
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