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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...
Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods purchased from the supplier whose gst registration was cancelled with retrospective effect - the supplier was found to be non-existent and not conducting business. - The petitioner contested this, providing invoices, e-way bills, and bank statements as proof of genuine transactions. - the matter is remanded for reconsideration by the assessing officer - HC
Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods purchased from the supplier whose gst registration was cancelled with retrospective effect - the supplier was found to be non-existent and not conducting business. - The petitioner contested this, providing invoices, e-way bills, and bank statements as proof of genuine transactions. - the matter is remanded for reconsideration by the assessing officer - HC
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