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...
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HC dismissed the writ insofar as it sought quashing of the impugned demand without compliance with limitation; noting the period for filing an appeal under Section 107 of the GST enactments had expired, the Court remitted the matter to the Respondent for fresh adjudication. The remand is conditional: the Assessee must deposit 50% of the disputed tax, quantified at 1,92,32,187, in cash from its Electronic Cash Ledger within 30 days of receipt of this order. On such deposit, the Respondent shall pass a fresh order after considering payments already made; otherwise the remand terms may be altered. The writ petition is disposed.
HC dismissed the writ insofar as it sought quashing of the impugned demand without compliance with limitation; noting the period for filing an appeal under Section 107 of the GST enactments had expired, the Court remitted the matter to the Respondent for fresh adjudication. The remand is conditional: the Assessee must deposit 50% of the disputed tax, quantified at 1,92,32,187, in cash from its Electronic Cash Ledger within 30 days of receipt of this order. On such deposit, the Respondent shall pass a fresh order after considering payments already made; otherwise the remand terms may be altered. The writ petition is disposed.
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