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...
Re-export of imported goods declared as mixed metal scrap but treated as e-waste warranted substantial reduction of redemption fine and penalty because the goods never entered home consumption. Classification as e-waste rested solely on a Chartered Engineer's report, which was not conclusive evidence for classification. The redemption fine and penalty were each reduced, and the challenge succeeded in part.
Re-export of imported goods declared as mixed metal scrap but treated as e-waste warranted substantial reduction of redemption fine and penalty because the goods never entered home consumption. Classification as e-waste rested solely on a Chartered Engineer's report, which was not conclusive evidence for classification. The redemption fine and penalty were each reduced, and the challenge succeeded in part.
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