Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of the Input Tax Credit (ITC) - as per the Circular, the refund claim filed could not be spread across different financial years - Rule 89(4) of the CGST Rules - It was neither permissible for the Appellate Authority to overlook the Rule as it stands nor disregard the Circular dated 31 March 2020. The appellate authority ought to have recorded a finding on such issue. - HC
Refund of the Input Tax Credit (ITC) - as per the Circular, the refund claim filed could not be spread across different financial years - Rule 89(4) of the CGST Rules - It was neither permissible for the Appellate Authority to overlook the Rule as it stands nor disregard the Circular dated 31 March 2020. The appellate authority ought to have recorded a finding on such issue. - HC
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