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...
Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST paid on exported goods during the transitional period. - Relying on precedents and legal provisions, the court allowed the petition and directed the respondent authorities to refund the IGST amount, after deducting the differential duty drawback.
Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST paid on exported goods during the transitional period. - Relying on precedents and legal provisions, the court allowed the petition and directed the respondent authorities to refund the IGST amount, after deducting the differential duty drawback.
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