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...
Petitioner sought rectification of errors in GST returns due to non-compliance with time limitation u/s 39(9) of CGST Act. Court held no revenue loss if rectification permitted, relying on Star Engineers case. Respondents directed to open portal within a week to enable petitioner to amend GSTR-1 and GSTR-3B within a week. Petition disposed.
Petitioner sought rectification of errors in GST returns due to non-compliance with time limitation u/s 39(9) of CGST Act. Court held no revenue loss if rectification permitted, relying on Star Engineers case. Respondents directed to open portal within a week to enable petitioner to amend GSTR-1 and GSTR-3B within a week. Petition disposed.
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