Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established that the presence of mens rea for tax evasion is essential for the imposition of a penalty. Mere technical errors, without any intent to evade taxes, do not warrant the imposition of a penalty. - Amount already deposited, directed to be refunded.
Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established that the presence of mens rea for tax evasion is essential for the imposition of a penalty. Mere technical errors, without any intent to evade taxes, do not warrant the imposition of a penalty. - Amount already deposited, directed to be refunded.
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