No disallowance can be on GST paid before due date of Filing ROI: ITAT Restores matter to FAA [Read Order]

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench while restoring the matter before the First Appellate Authority (FAA) held that no disallowance could be on Goods and Service Tax paid before the due date of filing return of Income. Santi Kumar Oswal, the taxpayer filed the appeal against the order of Commissioner of Income Tax (Appeals)[CIT(A)]by…

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