Genuineness of investment evidence determines LTCG entitlement; non specific regulatory reports cannot displace transaction specific documentary proof...
Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitat...
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Denial of input tax credit solely on the ground of belated filing of returns was held unsustainable where the taxpayer can substantiate entitlement through requisite documents. The authority was directed to consider the statutory intervention permitting regularisation of the default in return filing and to pass appropriate orders to regularise the lapse upon verification of supporting records. The taxpayer was also permitted to move a supplementary rectification application against the impugned order, which the authority must decide in accordance with law. Petition disposed of with these directions - HC
Denial of input tax credit solely on the ground of belated filing of returns was held unsustainable where the taxpayer can substantiate entitlement through requisite documents. The authority was directed to consider the statutory intervention permitting regularisation of the default in return filing and to pass appropriate orders to regularise the lapse upon verification of supporting records. The taxpayer was also permitted to move a supplementary rectification application against the impugned order, which the authority must decide in accordance with law. Petition disposed of with these directions - HC
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