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...
Allegation of suppression of sales - failure to maintain records - Non-compliance with three statutes - the CGST, TGST, IGST Acts - All the three points on which the order of Original Authority is predicated do not call for interference even if the grounds urged/raised by the writ petitioner before the second respondent-Appellate Authority are considered on merits - Petition dismissed. - HC
Allegation of suppression of sales - failure to maintain records - Non-compliance with three statutes - the CGST, TGST, IGST Acts - All the three points on which the order of Original Authority is predicated do not call for interference even if the grounds urged/raised by the writ petitioner before the second respondent-Appellate Authority are considered on merits - Petition dismissed. - HC
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