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...
Valuation - Import of turtle shells - the plea of the appellant that the consignment which they got free-of-cost from the foreign supplier is of value of Rs.3500/- only in the international market has to be accepted - AT
Valuation - Import of turtle shells - the plea of the appellant that the consignment which they got free-of-cost from the foreign supplier is of value of Rs.3500/- only in the international market has to be accepted - AT
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