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...
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HC ruled that the recovery of Rs. 50,330/- from petitioners' electronic cash and credit ledgers was unlawful. The court directed respondents to verify the recovery and re-credit the amounts to petitioners' respective cash/credit ledgers, considering the mandatory pre-deposit under Section 112(8) of the GST Act and the circular dated 11th September, 2024. The writ petition was disposed of without examining the substantive merits, with instructions for immediate rectification of the electronic liability ledger entries for the specified tax periods.
HC ruled that the recovery of Rs. 50,330/- from petitioners' electronic cash and credit ledgers was unlawful. The court directed respondents to verify the recovery and re-credit the amounts to petitioners' respective cash/credit ledgers, considering the mandatory pre-deposit under Section 112(8) of the GST Act and the circular dated 11th September, 2024. The writ petition was disposed of without examining the substantive merits, with instructions for immediate rectification of the electronic liability ledger entries for the specified tax periods.
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