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 HC held that the impugned G.O.s issued by the State prohibiting theatre owners from collecting convenience fees on online ticket bookings lacked statutory authority under the ED Act, as Sections 7, 10, and 4(2)(b) do not empower such prohibition. The Court found that these G.O.s violated Article 19(1)(g) as they imposed an unreasonable restriction without legislative backing, being mere executive orders rather than valid laws. Furthermore, the G.O.s could not be upheld under Article 162, as they did not constitute valid State decisions fulfilling constitutional requirements. Consequently, the Court declared clauses prohibiting collection of convenience fees unconstitutional and quashed them, affirming the fundamental right of theatre owners to conduct their business without unlawful restraint. The petition was allowed, restoring the right to collect convenience fees on online ticket bookings.
The HC held that the impugned G.O.s issued by the State prohibiting theatre owners from collecting convenience fees on online ticket bookings lacked statutory authority under the ED Act, as Sections 7, 10, and 4(2)(b) do not empower such prohibition. The Court found that these G.O.s violated Article 19(1)(g) as they imposed an unreasonable restriction without legislative backing, being mere executive orders rather than valid laws. Furthermore, the G.O.s could not be upheld under Article 162, as they did not constitute valid State decisions fulfilling constitutional requirements. Consequently, the Court declared clauses prohibiting collection of convenience fees unconstitutional and quashed them, affirming the fundamental right of theatre owners to conduct their business without unlawful restraint. The petition was allowed, restoring the right to collect convenience fees on online ticket bookings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
