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 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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