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 notice issued u/s 73 of the U.P. Goods and Services Tax Act, 2017 challenged due to non-consideration of petitioner's reply, violating principles of natural justice. Court held petitioner's grievance valid as notice contained facts and figures relating to unrelated entity. Directed respondent to consider petitioner's reply regarding its own company and mismatch/deficiencies, if any. Petitioner granted one week to submit detailed reply to Section 73 notice referring only to its own returns, not unrelated entity's case. Petitioner allowed to deny liability regarding notice addressed to unrelated entity. Writ petition disposed of.
Validity of notice issued u/s 73 of the U.P. Goods and Services Tax Act, 2017 challenged due to non-consideration of petitioner's reply, violating principles of natural justice. Court held petitioner's grievance valid as notice contained facts and figures relating to unrelated entity. Directed respondent to consider petitioner's reply regarding its own company and mismatch/deficiencies, if any. Petitioner granted one week to submit detailed reply to Section 73 notice referring only to its own returns, not unrelated entity's case. Petitioner allowed to deny liability regarding notice addressed to unrelated entity. Writ petition disposed of.
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