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...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Best-judgment assessment of security agency service value must rest on actual, verifiable records and a rational nexus to services and consideration, rather than assumed growth or earlier peak turnover; unsupported demands require fresh determination. Receipts must be examined transaction-wise to exclude legally exempt, non-taxable and genuine reimbursable amounts, subject after amendment to pure-agent conditions. Export and SEZ exemptions require examination of transactional evidence, not rejection solely for missing documents. CENVAT credit cannot be denied merely because salary expenditure predominates; admissibility requires record-based verification. Extended limitation requires deliberate evasion and is unavailable for disclosed audited records, subject in any event to the five-year outer limit. Parallel proceedings must not produce duplicate demand or recovery; remand must exclude transactions already determined.
Best-judgment assessment of security agency service value must rest on actual, verifiable records and a rational nexus to services and consideration, rather than assumed growth or earlier peak turnover; unsupported demands require fresh determination. Receipts must be examined transaction-wise to exclude legally exempt, non-taxable and genuine reimbursable amounts, subject after amendment to pure-agent conditions. Export and SEZ exemptions require examination of transactional evidence, not rejection solely for missing documents. CENVAT credit cannot be denied merely because salary expenditure predominates; admissibility requires record-based verification. Extended limitation requires deliberate evasion and is unavailable for disclosed audited records, subject in any event to the five-year outer limit. Parallel proceedings must not produce duplicate demand or recovery; remand must exclude transactions already determined.
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