Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
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Addition under the head of Vehicle Running Expenses and Repairs & Maintenance - "exaggerated expense' or "not reasonable expense". - The onus is on the Revenue to establish that the expenses claimed by the assessee has been booked twice in the books of accounts. However, the Revenue has not brought in any evidence - the claim of the assessee on account of vehicle running expenses on account of repairs & maintenance expense deserves to be allowed. - AT
Addition under the head of Vehicle Running Expenses and Repairs & Maintenance - "exaggerated expense' or "not reasonable expense". - The onus is on the Revenue to establish that the expenses claimed by the assessee has been booked twice in the books of accounts. However, the Revenue has not brought in any evidence - the claim of the assessee on account of vehicle running expenses on account of repairs & maintenance expense deserves to be allowed. - AT
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