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...
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HC dismissed the writ petition challenging a provisional attachment order under PMLA, holding that the petitioner cannot simultaneously pursue a writ petition and a pending appeal before the appellate tribunal under Section 26 of PMLA. The court determined the petition was not maintainable as the subject matter was already under appellate review, thereby precluding parallel judicial proceedings challenging the same provisional attachment order.
HC dismissed the writ petition challenging a provisional attachment order under PMLA, holding that the petitioner cannot simultaneously pursue a writ petition and a pending appeal before the appellate tribunal under Section 26 of PMLA. The court determined the petition was not maintainable as the subject matter was already under appellate review, thereby precluding parallel judicial proceedings challenging the same provisional attachment order.
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