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, pursuant to the 101st Constitutional Amendment and enforcement of the U.P. GST Act, 2017, the State Legislature lacks legislative competence to levy advertisement tax under the impugned municipal bye-laws. Relying on a co-ordinate Bench decision, which had already declared similar advertisement tax provisions ultra vires Article 265 of the Constitution, the U.P. Municipalities Act, 1916 and the U.P. GST Act, 2017, the HC reaffirmed that the concerned bye-laws are without statutory authority. Consequently, the impugned demand notice and consequential recovery certificate seeking advertisement tax for the period 13.02.2018 to 12.02.2019 were quashed. The writ petition filed by the assessee was allowed in entirety.
HC held that, pursuant to the 101st Constitutional Amendment and enforcement of the U.P. GST Act, 2017, the State Legislature lacks legislative competence to levy advertisement tax under the impugned municipal bye-laws. Relying on a co-ordinate Bench decision, which had already declared similar advertisement tax provisions ultra vires Article 265 of the Constitution, the U.P. Municipalities Act, 1916 and the U.P. GST Act, 2017, the HC reaffirmed that the concerned bye-laws are without statutory authority. Consequently, the impugned demand notice and consequential recovery certificate seeking advertisement tax for the period 13.02.2018 to 12.02.2019 were quashed. The writ petition filed by the assessee was allowed in entirety.
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