Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Under works contracts, reimbursement of incremental tax is treated as a contractual issue between contractor and employer, while GST levy, assessment, recovery and enforcement remain governed strictly by the statute. No judicial direction can permit filing revised returns contrary to the GST framework or waive limitation, interest or penalty outside the Act. On that basis, the High Court found the reimbursement direction unsustainable and limited relief to directing consideration of the representations in accordance with law, modifying the single judge's order accordingly.
Under works contracts, reimbursement of incremental tax is treated as a contractual issue between contractor and employer, while GST levy, assessment, recovery and enforcement remain governed strictly by the statute. No judicial direction can permit filing revised returns contrary to the GST framework or waive limitation, interest or penalty outside the Act. On that basis, the High Court found the reimbursement direction unsustainable and limited relief to directing consideration of the representations in accordance with law, modifying the single judge's order accordingly.
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