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...
Demand on account of alleged delay in availing Input Tax Credit purportedly Rs. 23,35,892/- out of Rs. 57,12,114/-. Impugned order set aside to that extent, case remitted to consider proposals in GST Council's 53rd Meeting and Finance (No.2) Bill, 2024 (Bill No.55 of 2024) Clause 114 & 146. For balance amount Rs. 33,76,222/-, petitioner given liberty to file statutory appeal within 30 days. Petition disposed.
Demand on account of alleged delay in availing Input Tax Credit purportedly Rs. 23,35,892/- out of Rs. 57,12,114/-. Impugned order set aside to that extent, case remitted to consider proposals in GST Council's 53rd Meeting and Finance (No.2) Bill, 2024 (Bill No.55 of 2024) Clause 114 & 146. For balance amount Rs. 33,76,222/-, petitioner given liberty to file statutory appeal within 30 days. Petition disposed.
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