Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Tax assessment proceedings involving GSTR 3B returns mismatch with auto-populated GSTR 2A. Disputed tax demand partially recovered through bank appropriation exceeding 10%. Order confirming demand solely for non-reply to show cause notice set aside for reconsideration after petitioner's reply. Matter remanded to allow petitioner to file reply within 15 days, raising all contentions.
Tax assessment proceedings involving GSTR 3B returns mismatch with auto-populated GSTR 2A. Disputed tax demand partially recovered through bank appropriation exceeding 10%. Order confirming demand solely for non-reply to show cause notice set aside for reconsideration after petitioner's reply. Matter remanded to allow petitioner to file reply within 15 days, raising all contentions.
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