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...
Cancellation of registration of petitioner - seeking specific direction to the respondent to permit the petitioner to file GSTR-3B manually while enabling credit without insisting for cash portion of tax liability - In the present case, the total outstanding liability as reflected from the record prima facie appears to be huge with interest and penalty and therefore, unless and until its liability is satisfied, such an interim order should not have been granted in the peculiar facts and circumstances of the case - HC
Cancellation of registration of petitioner - seeking specific direction to the respondent to permit the petitioner to file GSTR-3B manually while enabling credit without insisting for cash portion of tax liability - In the present case, the total outstanding liability as reflected from the record prima facie appears to be huge with interest and penalty and therefore, unless and until its liability is satisfied, such an interim order should not have been granted in the peculiar facts and circumstances of the case - HC
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