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...
Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.
Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.
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