Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Under declaration of output tax - excess claim of Input Tax Credit - impugned order is a cryptic order without adverting to any of the submissions raised by the petitioner - The High Court set aside the impugned order and show cause notice due to procedural flaws. - The matter was remitted to the GST Officer for re-adjudication after providing the petitioner with an opportunity for a personal hearing.
Under declaration of output tax - excess claim of Input Tax Credit - impugned order is a cryptic order without adverting to any of the submissions raised by the petitioner - The High Court set aside the impugned order and show cause notice due to procedural flaws. - The matter was remitted to the GST Officer for re-adjudication after providing the petitioner with an opportunity for a personal hearing.
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