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...
Writ petition disposed of directing petitioner to file appeal against order manually within one week from receipt of certified copy of judgment as per proviso to sub-rule (3) of Rule 108 of CGST/SGST Rules, despite inability to file appeal online due to non-uploading of order on portal. Appeal to be treated as filed in time and disposed of by Appellate Authority in accordance with law after granting opportunity of hearing to petitioner.
Writ petition disposed of directing petitioner to file appeal against order manually within one week from receipt of certified copy of judgment as per proviso to sub-rule (3) of Rule 108 of CGST/SGST Rules, despite inability to file appeal online due to non-uploading of order on portal. Appeal to be treated as filed in time and disposed of by Appellate Authority in accordance with law after granting opportunity of hearing to petitioner.
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