Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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The petitioner was directed to resubmit the representation to rectify the clerical mistake of wrongly filing details under Column B2C instead of Column B2B in the GSTR-1. The respondents were instructed to consider the revised representation and pass appropriate orders on merits expeditiously, preferably within three months, strictly following Circular No. 183/15/2022-GST dated 27.12.2022. The petition was disposed of.
The petitioner was directed to resubmit the representation to rectify the clerical mistake of wrongly filing details under Column B2C instead of Column B2B in the GSTR-1. The respondents were instructed to consider the revised representation and pass appropriate orders on merits expeditiously, preferably within three months, strictly following Circular No. 183/15/2022-GST dated 27.12.2022. The petition was disposed of.
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