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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Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge mechanism - discrepancy between the petitioner's GSTR 1 and GSTR 3B - The petitioner contested taxation under reverse charge mechanisms, disputed input tax credit claims, and discrepancies in tax filings. The High Court found flaws in the tax authority's reasoning, particularly in assessing tax liabilities without proper examination and application of relevant laws. Consequently, the Court set aside the impugned order, subject to conditions such as partial payment of disputed taxes and providing further evidence.
Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge mechanism - discrepancy between the petitioner's GSTR 1 and GSTR 3B - The petitioner contested taxation under reverse charge mechanisms, disputed input tax credit claims, and discrepancies in tax filings. The High Court found flaws in the tax authority's reasoning, particularly in assessing tax liabilities without proper examination and application of relevant laws. Consequently, the Court set aside the impugned order, subject to conditions such as partial payment of disputed taxes and providing further evidence.
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