Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rejection of refund claim - invoices the details of which are not reflected in GSTR-2A of the applicant at the time of filing of refund - The petitioner had submitted reconciliation statements, and had reduced its claims for refund substantially to restrict the same to the quantum of refund, that according to the petitioner, was due. - Matter restored back for fresh consideration - HC
Rejection of refund claim - invoices the details of which are not reflected in GSTR-2A of the applicant at the time of filing of refund - The petitioner had submitted reconciliation statements, and had reduced its claims for refund substantially to restrict the same to the quantum of refund, that according to the petitioner, was due. - Matter restored back for fresh consideration - HC
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