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...
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Assessable Value of Goods - since there was no MRP of VCD during the period of dispute, the same has to be determined on the basis of some reasonable criteria and in this regard, the MRP prevailing in 2001 cannot be adopted. - AT
Assessable Value of Goods - since there was no MRP of VCD during the period of dispute, the same has to be determined on the basis of some reasonable criteria and in this regard, the MRP prevailing in 2001 cannot be adopted. - AT
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