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...
HC dismissed petition regarding GST input tax credit rectification. The court found no procedural prejudice to the petitioner, who was fully aware of the case against it involving inter-mingling of IGST and Cess input tax credits for February and March 2018. Referencing SC precedent, the court held that when a fair hearing would not alter the ultimate conclusion, no legal duty to provide additional notice exists. The petitioner failed to demonstrate substantial prejudice from the procedural approach, and the audit report sufficiently outlined the case. Consequently, the petition was dismissed without merit.
HC dismissed petition regarding GST input tax credit rectification. The court found no procedural prejudice to the petitioner, who was fully aware of the case against it involving inter-mingling of IGST and Cess input tax credits for February and March 2018. Referencing SC precedent, the court held that when a fair hearing would not alter the ultimate conclusion, no legal duty to provide additional notice exists. The petitioner failed to demonstrate substantial prejudice from the procedural approach, and the audit report sufficiently outlined the case. Consequently, the petition was dismissed without merit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
