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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The Delhi High Court addressed the cancellation of GST registration due to an alleged excess claim of Input Tax Credit. The court found that the order was based solely on the petitioner's lack of response, without considering evidence provided by the petitioner. The court ruled that the petitioner should be given an opportunity to respond to the Show Cause Notice and that the Notice should be re-adjudicated in accordance with the law. The order of 21.12.2023 was set aside, and the Show Cause Notice was restored for further proceedings.
The Delhi High Court addressed the cancellation of GST registration due to an alleged excess claim of Input Tax Credit. The court found that the order was based solely on the petitioner's lack of response, without considering evidence provided by the petitioner. The court ruled that the petitioner should be given an opportunity to respond to the Show Cause Notice and that the Notice should be re-adjudicated in accordance with the law. The order of 21.12.2023 was set aside, and the Show Cause Notice was restored for further proceedings.
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