Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
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The Rajasthan High Court addressed the issue of refunding unutilized Input Tax Credit (ITC) used for zero-rated supply of goods. The petitioner sought refund under the "Any Other" category on the GST portal for Dec. 2018. Upon realizing an arithmetical error in previous refund applications, supplementary applications were submitted. Citing a Gujarat High Court decision, the High Court held that substantive entitlement cannot be denied due to technical errors. The petition was disposed of, allowing manual submission of refund applications for the remaining amount. The respondent authorities were directed to scrutinize the claims in accordance with the law.
The Rajasthan High Court addressed the issue of refunding unutilized Input Tax Credit (ITC) used for zero-rated supply of goods. The petitioner sought refund under the "Any Other" category on the GST portal for Dec. 2018. Upon realizing an arithmetical error in previous refund applications, supplementary applications were submitted. Citing a Gujarat High Court decision, the High Court held that substantive entitlement cannot be denied due to technical errors. The petition was disposed of, allowing manual submission of refund applications for the remaining amount. The respondent authorities were directed to scrutinize the claims in accordance with the law.
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