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 held that the SCN issued on 29th September 2023 was not properly brought to the petitioner's notice, violating principles of natural justice. Given the lack of opportunity to be heard and no reply filed, the court remanded the matter back to the concerned Adjudicating Authority. The decision requires the department to ensure proper communication of show cause notices and provide adequate opportunity for the petitioner to respond, effectively setting aside potential proceedings and mandating a fresh review of the case.
HC held that the SCN issued on 29th September 2023 was not properly brought to the petitioner's notice, violating principles of natural justice. Given the lack of opportunity to be heard and no reply filed, the court remanded the matter back to the concerned Adjudicating Authority. The decision requires the department to ensure proper communication of show cause notices and provide adequate opportunity for the petitioner to respond, effectively setting aside potential proceedings and mandating a fresh review of the case.
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