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...
Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank Ltd. has ceased to have effect after one year from its issuance. The High Court held that the provisional attachment has lapsed and directed the respondent bank to forthwith permit operation of the said bank account without imposing any embargo based solely on the provisional attachment order. The petition was allowed.
Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank Ltd. has ceased to have effect after one year from its issuance. The High Court held that the provisional attachment has lapsed and directed the respondent bank to forthwith permit operation of the said bank account without imposing any embargo based solely on the provisional attachment order. The petition was allowed.
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