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State of Gujarat Versus Panasonic India Priavate Limited

2017 (9) TMI 395 - GUJARAT HIGH COURT

Branch Transfers - Form-F - Whether under the facts and circumstances, the learned Tribunal erred in allowing the production of F-Forms without insisting the production of evidence? - Held that: - If apart from non furnishing of F forms, the Assessin .....

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y. Not having done so, the department cannot reverse the situation - appeal dismissed. - Tax Appeal No. 614 of 2017 with Civil Application (OJ) NO. 630 of 2017 In Tax Appeal No. 614 of 2017 - Dated:- 1-9-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV .....

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learned Tribunal erred in allowing the production of FForms without insisting the production of evidence? (b) Whether under the facts and circumstances the direction given by the learned Tribunal is contrary to provisions of Section 6A of the Central .....

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tion. To that extent the Assessing Officer granted the benefit. However where the assessee failed to produce FForms, the same were treated as interState sales and not branch transfers. Before the first appellate authority, the assessee produced the F .....

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