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...
The High Court set aside the impugned order and remanded the matter back to the respondent authority to pass a fresh order. This was subject to the condition that the petitioner deposits 10% of the disputed tax amount within 30 days as security. The case pertained to discrepancies between the GSTR-1 and GSTR-3B returns filed by the petitioner. The petitioner had already paid tax but sought an opportunity to be heard and expressed willingness to deposit an additional 10% of the disputed tax from the electronic cash register as security.
The High Court set aside the impugned order and remanded the matter back to the respondent authority to pass a fresh order. This was subject to the condition that the petitioner deposits 10% of the disputed tax amount within 30 days as security. The case pertained to discrepancies between the GSTR-1 and GSTR-3B returns filed by the petitioner. The petitioner had already paid tax but sought an opportunity to be heard and expressed willingness to deposit an additional 10% of the disputed tax from the electronic cash register as security.
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