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 on Input Services – branding of goods is similar to sale promotion - services being intangible the standard for proving nexus cannot be same as that in the case of inputs which are tangible - stay granted - AT
CENVAT Credit on Input Services – branding of goods is similar to sale promotion - services being intangible the standard for proving nexus cannot be same as that in the case of inputs which are tangible - stay granted - AT
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