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...
Validity of SCN - mandatory requirement of pre-show cause notice consultation - W.E.F 15.10.2020 i.e., after the impugned SCN was issued, Rule 142(1A) has undergone a change, inasmuch as the word ‘shall’ has been replaced with ‘may’. - pre-show cause notice consultation was mandatory under the unamended Rule 142(1A) - A voluntary statement cannot substitute a statutory notice, which is contemplated under Rule 142(1A) of the 2017 Rules - impugned show cause notice dated 21.05.2020 is set aside - HC
Validity of SCN - mandatory requirement of pre-show cause notice consultation - W.E.F 15.10.2020 i.e., after the impugned SCN was issued, Rule 142(1A) has undergone a change, inasmuch as the word ‘shall’ has been replaced with ‘may’. - pre-show cause notice consultation was mandatory under the unamended Rule 142(1A) - A voluntary statement cannot substitute a statutory notice, which is contemplated under Rule 142(1A) of the 2017 Rules - impugned show cause notice dated 21.05.2020 is set aside - HC
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