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G.S.TRecent Case Laws

GSTR 3 can be filed manually to claim Transitional credit – Delhi High Court

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To download the complete copy of order, click here Order dated 16.10.2018 -Indusind Media_1 (3 files merged)

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As the assessee is regularly following the accounting practice of making provision on year to year basis on the basis of the performance of the employees and the same is definite and accured liability of the assessee for the year for which the services have been rendered by the employees and the same partakes the character of the salary and hence cannot be disallowed. – ITAT Delhi

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Where assessment is framed without reference to any incriminating document or material found during search, the assessment is academic in nature- ITAT Delhi

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