The ITAT ruled against mechanically confirming a large addition under Section 69C, stating that tax authorities must genuinely distinguish between procedural discrepancies and fraudulent inflation.
Lindsey DeSoto, RD, is a nutrition writer, medical reviewer, and registered dietitian who helps clients improve their diet for health-related reasons. Her writing covers a variety of topics, including ...
Recent GST changes simplify post-sale discounts via Credit Notes, mandate invoice-wise TDS reporting in GSTR-7, impose a 3-year limit on filing old returns, and introduce electronic filing for GSTAT ...
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