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...
Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any opportunity of oral hearing to the petitioner - violation of principles of natural justice - Citing legal precedents and principles of natural justice, the court emphasized the importance of personal hearing in tax matters. Despite objections raised by the respondent, the court ruled in favor of the petitioner, setting aside the impugned order and remanding the matter for fresh consideration with an opportunity for oral hearing.
Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any opportunity of oral hearing to the petitioner - violation of principles of natural justice - Citing legal precedents and principles of natural justice, the court emphasized the importance of personal hearing in tax matters. Despite objections raised by the respondent, the court ruled in favor of the petitioner, setting aside the impugned order and remanding the matter for fresh consideration with an opportunity for oral hearing.
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