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...
Anti-Profiteering provisions - Constitutional Validity of Section 171 of the CGST Act, Chapter XV of the CGST Rules - This Court is also of the prima facie view that the post-sale discount has not been granted on account of GST rate reduction and therefore, does not qualify as commensurate reduction in prices as required under Section 171 of the Act. - Petitioner directed to pre-deposit the amount - HC
Anti-Profiteering provisions - Constitutional Validity of Section 171 of the CGST Act, Chapter XV of the CGST Rules - This Court is also of the prima facie view that the post-sale discount has not been granted on account of GST rate reduction and therefore, does not qualify as commensurate reduction in prices as required under Section 171 of the Act. - Petitioner directed to pre-deposit the amount - HC
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