Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
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Prima facie determination on alleged violation of input tax credit conditions under Section 16(4) was negated by a retrospective statutory amendment inserting clarificatory provisions, and an earlier confirmed demand for 2018-19 was rectified by a subsequent order, leaving only a reduced demand. Separately, interest levied for belated tax payment and late filing of GSTR-3B was upheld as correctly imposed under the GST regime, leaving no scope for interference. Consequent writ relief was refused and the petition dismissed.
Prima facie determination on alleged violation of input tax credit conditions under Section 16(4) was negated by a retrospective statutory amendment inserting clarificatory provisions, and an earlier confirmed demand for 2018-19 was rectified by a subsequent order, leaving only a reduced demand. Separately, interest levied for belated tax payment and late filing of GSTR-3B was upheld as correctly imposed under the GST regime, leaving no scope for interference. Consequent writ relief was refused and the petition dismissed.
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