03 November 2015
Dear All, An assessee while filing the S.Tax return did not enter the S.tax that was adjusted through Debit / Credit note and the amt of adv tax paid for a particular period in the ST return. The inspector during the audit did not allow the above deductions siting that they were not reflected in the ST return filed. The assessee argues that he has genuine documents supporting his claim, a mere non refection in the ST return cannot rob him off the benefits / adjustments. Please revert.
CAclubindia
