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...
Recovery of erroneously paid drawback under Rule 16, despite the absence of an express limitation period, must be initiated within a reasonable time where fraud or suppression is not alleged. Mere non-production of proof of realisation of export proceeds does not equate to fraudulent availment. An inordinate, unexplained delay in commencing recovery proceedings, compounded by delay in adjudication, rendered the recovery unsustainable. The belated recovery order and consequential bank-account attachment were set aside; the availability of an appellate remedy and delay in seeking writ relief did not bar relief because the order lacked statutory authority.
Recovery of erroneously paid drawback under Rule 16, despite the absence of an express limitation period, must be initiated within a reasonable time where fraud or suppression is not alleged. Mere non-production of proof of realisation of export proceeds does not equate to fraudulent availment. An inordinate, unexplained delay in commencing recovery proceedings, compounded by delay in adjudication, rendered the recovery unsustainable. The belated recovery order and consequential bank-account attachment were set aside; the availability of an appellate remedy and delay in seeking writ relief did not bar relief because the order lacked statutory authority.
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