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...
The instruction mandates all departmental quasi-judicial/appellate authorities to conduct personal hearings for proceedings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944, and Chapter V of Finance Act, 1994 through Video Conferencing (VC), i.e., in the Virtual Mode. Exceptions to allow personal hearings in Physical mode may be granted upon specific request from the concerned party, with reasons recorded in writing. The instruction reinstates the original guidelines dated 21.08.2020, withdrawing the amendment dated 28.07.2022 that had made virtual mode optional.
The instruction mandates all departmental quasi-judicial/appellate authorities to conduct personal hearings for proceedings under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944, and Chapter V of Finance Act, 1994 through Video Conferencing (VC), i.e., in the Virtual Mode. Exceptions to allow personal hearings in Physical mode may be granted upon specific request from the concerned party, with reasons recorded in writing. The instruction reinstates the original guidelines dated 21.08.2020, withdrawing the amendment dated 28.07.2022 that had made virtual mode optional.
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