Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Input tax credit denial based solely on a GSTR-2A/GSTR-3B mismatch requires transaction-level verification of reconciliations, invoices, records and supplier-tax-payment conditions; a mismatch alone does not establish ineligibility. Section 16(2)(aa) does not apply to the disputed period, while Rule 36(4) must be applied as operative during each relevant portion. Tax demands must remain within the grounds and tax heads proposed in the show-cause notice, supported by a reasoned computation and factual basis. The CBIC ITC-verification mechanism applies only from April 2019 to 8 October 2019, requiring separate examination of later periods under the applicable substantive provisions.
Input tax credit denial based solely on a GSTR-2A/GSTR-3B mismatch requires transaction-level verification of reconciliations, invoices, records and supplier-tax-payment conditions; a mismatch alone does not establish ineligibility. Section 16(2)(aa) does not apply to the disputed period, while Rule 36(4) must be applied as operative during each relevant portion. Tax demands must remain within the grounds and tax heads proposed in the show-cause notice, supported by a reasoned computation and factual basis. The CBIC ITC-verification mechanism applies only from April 2019 to 8 October 2019, requiring separate examination of later periods under the applicable substantive provisions.
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