Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
An adjudication order alleging ineligible input tax credit on account of a mismatch between GSTR-3B and GSTR-2A could not stand where the authority failed to consider the reconciliation statement specifically furnished by the taxpayer and did not give an effective opportunity to explain the discrepancy. The HC held that, because the dispute was factual and the reply referred to reconciliation material in Annexure-1, the authority was required to re-examine that material before concluding that no reconciliation had been produced. The order was set aside and the matter remitted for fresh consideration after giving the taxpayer an opportunity to explain the ITC mismatch.
An adjudication order alleging ineligible input tax credit on account of a mismatch between GSTR-3B and GSTR-2A could not stand where the authority failed to consider the reconciliation statement specifically furnished by the taxpayer and did not give an effective opportunity to explain the discrepancy. The HC held that, because the dispute was factual and the reply referred to reconciliation material in Annexure-1, the authority was required to re-examine that material before concluding that no reconciliation had been produced. The order was set aside and the matter remitted for fresh consideration after giving the taxpayer an opportunity to explain the ITC mismatch.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
