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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Blocking of input tax credit was contested on grounds of reversal of inadmissible credit with interest and penalty; the decision records that the authority applied its mind when passing the order because the petitioner produced invoices and e-way bill but failed to furnish additional evidence proving actual movement of goods, and thus the challenge lacks merits. The petitioner is granted liberty to file a statutory appeal before the Appellate Commissioner within thirty days and to adduce supporting documents and arguments before that forum.
Blocking of input tax credit was contested on grounds of reversal of inadmissible credit with interest and penalty; the decision records that the authority applied its mind when passing the order because the petitioner produced invoices and e-way bill but failed to furnish additional evidence proving actual movement of goods, and thus the challenge lacks merits. The petitioner is granted liberty to file a statutory appeal before the Appellate Commissioner within thirty days and to adduce supporting documents and arguments before that forum.
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