Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Levy of tax - concealed turnover of iron scrap - non-production of books of accounts by the petitioner - discrepancy in the GSTR-3B and GSTR-2A or not - once the revenue authority accepted, even if impliedly, that the transaction were covered by regular invoices and those details had been uploaded on the web portal by issuing e-way bills, merely because there may have been existed certain discrepancies, the transaction cannot be said to be one falling under the category of undisclosed turnover - HC
Levy of tax - concealed turnover of iron scrap - non-production of books of accounts by the petitioner - discrepancy in the GSTR-3B and GSTR-2A or not - once the revenue authority accepted, even if impliedly, that the transaction were covered by regular invoices and those details had been uploaded on the web portal by issuing e-way bills, merely because there may have been existed certain discrepancies, the transaction cannot be said to be one falling under the category of undisclosed turnover - HC
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