CPC Addition on IGST Refund Sent Back for Fresh Examination

Tanyo Exports Pvt Ltd Vs DCIT (ITAT Mumbai) In Tanyo Exports Pvt Ltd v. DCIT, the Income Tax Appellate Tribunal examined the taxability of IGST refund on export sales added during return processing. The assessee, engaged in manufacturing and export of garments, filed its return for AY 2024–25 declaring income of ₹3.10 crore. The return was processed under section 143(1), wherein additions were made for duty drawback and IGST refund on export sales based on disclosures in Clause 16(b) of the tax audit report, increasing assessed income. A rectification application under section 154 was reje...