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...
CENVAT Credit – input services - promotional activities - LIC insurance for employees – Prima facie case in favour of assessee - a part of credit stand reversed – Stay granted - AT
CENVAT Credit – input services - promotional activities - LIC insurance for employees – Prima facie case in favour of assessee - a part of credit stand reversed – Stay granted - AT
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