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...
Validity of Show Cause Notice - Relied upon documents (RUD) - Non supply of RUD sought by Petitioner - "Reason to believe" for raising demand - Levy of GST - mining lease and/or royalty paid to the State Government - before issuance of notice in the matter, the Court is inclined to examine the records relating to show-cause notice for the purpose of examining whether “reasons to believe” exists or it is a mere pretence - Directions issued - HC
Validity of Show Cause Notice - Relied upon documents (RUD) - Non supply of RUD sought by Petitioner - "Reason to believe" for raising demand - Levy of GST - mining lease and/or royalty paid to the State Government - before issuance of notice in the matter, the Court is inclined to examine the records relating to show-cause notice for the purpose of examining whether “reasons to believe” exists or it is a mere pretence - Directions issued - HC
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