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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HC allowed the writ petition and quashed the show cause notice and consequential orders issued under Section 74 of the Act. The court held that initiation of proceedings against a deceased proprietor was void ab initio where death had been notified to authorities, and that proceedings cannot validly be instituted against a deceased person, the estate or legal heirs absent proper service on or substitution of the legal representative. The HC found the SCN and subsequent ex parte order unsustainable for failure to proceed against the legal representative/heirs in accordance with law. The impugned SCN and ex parte order were set aside and the petition challenging those proceedings was allowed.
HC allowed the writ petition and quashed the show cause notice and consequential orders issued under Section 74 of the Act. The court held that initiation of proceedings against a deceased proprietor was void ab initio where death had been notified to authorities, and that proceedings cannot validly be instituted against a deceased person, the estate or legal heirs absent proper service on or substitution of the legal representative. The HC found the SCN and subsequent ex parte order unsustainable for failure to proceed against the legal representative/heirs in accordance with law. The impugned SCN and ex parte order were set aside and the petition challenging those proceedings was allowed.
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