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...
GST inspection, search and seizure are distinct powers, and a search authorisation must identify the specific power exercised, be supported by recorded reasons to believe, and comply with Document Identification Number safeguards. Any exception to DIN generation requires a contemporaneous record of the technical difficulty, and a subsequently generated DIN must be communicated to the noticee. Tax recovery during search cannot precede adjudication unless payment is genuinely voluntary, based on the taxpayer's written self-ascertainment and prescribed acknowledgement. Taxpayers must also be informed of the option to obtain provisional release through bond and security. Where these safeguards are absent, payment may support a refund claim, subject to fresh assessment after notice and enquiry.
GST inspection, search and seizure are distinct powers, and a search authorisation must identify the specific power exercised, be supported by recorded reasons to believe, and comply with Document Identification Number safeguards. Any exception to DIN generation requires a contemporaneous record of the technical difficulty, and a subsequently generated DIN must be communicated to the noticee. Tax recovery during search cannot precede adjudication unless payment is genuinely voluntary, based on the taxpayer's written self-ascertainment and prescribed acknowledgement. Taxpayers must also be informed of the option to obtain provisional release through bond and security. Where these safeguards are absent, payment may support a refund claim, subject to fresh assessment after notice and enquiry.
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