Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
The High Court set aside the impugned order rejecting the petitioner's claim of Input Tax Credit (ITC) u/s 16(4) of the GST Act due to a discrepancy between the e-way bill and GSTR-3B. The petitioner was directed to deposit the entire tax due of Rs. 87,129/- on issues other than the rejection of ITC invoking Section 16(4) within two weeks from the receipt of the court order.
The High Court set aside the impugned order rejecting the petitioner's claim of Input Tax Credit (ITC) u/s 16(4) of the GST Act due to a discrepancy between the e-way bill and GSTR-3B. The petitioner was directed to deposit the entire tax due of Rs. 87,129/- on issues other than the rejection of ITC invoking Section 16(4) within two weeks from the receipt of the court order.
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