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 - non-filing of returns for consecutive period of six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017 - Petition allowed - The petitioner is permitted to file returns for the period prior to the cancellation of registration, if such returns have not already been filed, together with tax defaulted which has not been paid prior to cancellation along with interest - HC
Cancellation of registration of petitioner - non-filing of returns for consecutive period of six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017 - Petition allowed - The petitioner is permitted to file returns for the period prior to the cancellation of registration, if such returns have not already been filed, together with tax defaulted which has not been paid prior to cancellation along with interest - HC
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