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...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
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The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
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