Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the sole allegation was the non-filling of Part 'B' of the e-Way Bill without any tax evasion intent. The explanation provided by the petitioner, supported by Ministry of Finance Circulars addressing issues in filling Part 'B', suggested no intent to evade tax. - Observing the absence of tax evasion intent, the High Court quashed and set aside the orders.
Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the sole allegation was the non-filling of Part 'B' of the e-Way Bill without any tax evasion intent. The explanation provided by the petitioner, supported by Ministry of Finance Circulars addressing issues in filling Part 'B', suggested no intent to evade tax. - Observing the absence of tax evasion intent, the High Court quashed and set aside the orders.
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