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...
Where a taxpayer precasts concrete offsite and brings personnel and machinery to a construction site, the site exhibits sufficient permanence and use of human and technical resources to constitute a fixed establishment; consequence: registration is required in the state of the construction site. Transportation and use of precast materials at that site by the same registered person, even without separate consideration or a distinct contracting party, falls within the scope of supply (Schedule I and Section 7) because the supplier is treated as a distinct person; consequence: such movements amount to supply. Procedural queries outside Section 97(2) are rejected as inadmissible.
Where a taxpayer precasts concrete offsite and brings personnel and machinery to a construction site, the site exhibits sufficient permanence and use of human and technical resources to constitute a fixed establishment; consequence: registration is required in the state of the construction site. Transportation and use of precast materials at that site by the same registered person, even without separate consideration or a distinct contracting party, falls within the scope of supply (Schedule I and Section 7) because the supplier is treated as a distinct person; consequence: such movements amount to supply. Procedural queries outside Section 97(2) are rejected as inadmissible.
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