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...
Maintainability of PILs alleging tax evasion depends on a genuine public injury and cannot be used to advance private commercial disputes or seek judicial supervision of statutory tax investigations. Assessment of alleged GST and income-tax evasion, the quantum involved and resulting liability requires examination of commercial and tax records through prescribed statutory procedures. Where tax authorities have initiated enquiries and no mala fides or dereliction of statutory duty is shown, non-disclosure of enquiry progress does not justify mandamus or court monitoring. Recasting substantially similar relief previously rejected for lack of locus as a PIL does not cure that defect. The High Court dismissed the PIL at the threshold and forfeited the security deposit for abuse of PIL jurisdiction.
Maintainability of PILs alleging tax evasion depends on a genuine public injury and cannot be used to advance private commercial disputes or seek judicial supervision of statutory tax investigations. Assessment of alleged GST and income-tax evasion, the quantum involved and resulting liability requires examination of commercial and tax records through prescribed statutory procedures. Where tax authorities have initiated enquiries and no mala fides or dereliction of statutory duty is shown, non-disclosure of enquiry progress does not justify mandamus or court monitoring. Recasting substantially similar relief previously rejected for lack of locus as a PIL does not cure that defect. The High Court dismissed the PIL at the threshold and forfeited the security deposit for abuse of PIL jurisdiction.
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