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...
HC upheld detention of goods and vehicle under Sec 129 of WBGST Act. Discrepancies between declared description and physical verification of goods, valuation gap indicated misrepresentation, intent to evade tax. Petitioner failed to substantiate legitimate trade practices or unreasonable valuation. HC found no procedural or legal infirmities in orders of adjudicating and appellate authorities. Regulatory measures under GST laws necessary, don't violate fundamental rights. Writ petition dismissed, detention order, tax demand, penalties under WBGST and CGST Acts affirmed.
HC upheld detention of goods and vehicle under Sec 129 of WBGST Act. Discrepancies between declared description and physical verification of goods, valuation gap indicated misrepresentation, intent to evade tax. Petitioner failed to substantiate legitimate trade practices or unreasonable valuation. HC found no procedural or legal infirmities in orders of adjudicating and appellate authorities. Regulatory measures under GST laws necessary, don't violate fundamental rights. Writ petition dismissed, detention order, tax demand, penalties under WBGST and CGST Acts affirmed.
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