Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Filing of GST TRAN-1 Forms electronically - Appeal by GSTN and GST Council against direction to allow filing of TRAN-1 electronically or in manual form - The fact that the petitioner/1st respondent had attempted uploading of the form, within the period is more than established by the system log. The rejection of the return so submitted was due to the wrong table having been filled up, which is not with any ulterior motive; but was only for reason of inadvertence prompted by inexperience. - Appeal dismissed.
Filing of GST TRAN-1 Forms electronically - Appeal by GSTN and GST Council against direction to allow filing of TRAN-1 electronically or in manual form - The fact that the petitioner/1st respondent had attempted uploading of the form, within the period is more than established by the system log. The rejection of the return so submitted was due to the wrong table having been filled up, which is not with any ulterior motive; but was only for reason of inadvertence prompted by inexperience. - Appeal dismissed.
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