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...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
IGST refund claims at the airport commissionerate were flagged for shipping bill validation errors-SB 005 (invoice mismatch), SB000 (successful validation but ineligible for refund for reasons such as exports under bond/LUT, mixed invoice status, composite drawback claim, IGST amount below threshold, IEC alert or PFMS non validation) and SB004 (duplicate GSTN transmission). Exporters must submit a concordance table mapping GST invoices to shipping bill invoices and pay the prescribed fee to enable refund processing; persistent errors must be referred to the IGST refund section. Operational updates included SWIFT 2.0 rollout, PGA login issues, training schedules, and a note on women representation and budgetary circulars.
IGST refund claims at the airport commissionerate were flagged for shipping bill validation errors-SB 005 (invoice mismatch), SB000 (successful validation but ineligible for refund for reasons such as exports under bond/LUT, mixed invoice status, composite drawback claim, IGST amount below threshold, IEC alert or PFMS non validation) and SB004 (duplicate GSTN transmission). Exporters must submit a concordance table mapping GST invoices to shipping bill invoices and pay the prescribed fee to enable refund processing; persistent errors must be referred to the IGST refund section. Operational updates included SWIFT 2.0 rollout, PGA login issues, training schedules, and a note on women representation and budgetary circulars.
Note: It is a system-generated summary and is for quick reference only.