Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
Input Tax Credit - Transitional Relief (TGST) was disallowed as ITC was not carried forward in the return filed in June, 2017 by dealer - later, the dealer filed TRAN-1 claiming the amount - AO shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine and If they are genuine, the petitioner is entitled to ITC
Input Tax Credit - Transitional Relief (TGST) was disallowed as ITC was not carried forward in the return filed in June, 2017 by dealer - later, the dealer filed TRAN-1 claiming the amount - AO shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine and If they are genuine, the petitioner is entitled to ITC
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