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...
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Validity of Assessment / Demand Order - The High court found that the assessment order was flawed due to non-application of mind by the assessing officer. - The petitioner claimed that their services were subject to GST under the reverse charge mechanism. However, the assessment order was found to be flawed due to inaccuracies and discrepancies in recording the submissions and documents provided by the petitioner. As a result, the court quashed the assessment order and remanded the matter for reconsideration, allowing the petitioner to resubmit relevant documents within a specified timeframe.
Validity of Assessment / Demand Order - The High court found that the assessment order was flawed due to non-application of mind by the assessing officer. - The petitioner claimed that their services were subject to GST under the reverse charge mechanism. However, the assessment order was found to be flawed due to inaccuracies and discrepancies in recording the submissions and documents provided by the petitioner. As a result, the court quashed the assessment order and remanded the matter for reconsideration, allowing the petitioner to resubmit relevant documents within a specified timeframe.
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