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 - various iron and steel items used for laying down the foundation which are attached to earth and cannot be said to be cenvatable items - prima facie case is against the assessee - AT
Cenvat Credit - various iron and steel items used for laying down the foundation which are attached to earth and cannot be said to be cenvatable items - prima facie case is against the assessee - AT
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