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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Denial of Cenvat credit – IRevenue was of the view that the appellant is not eligible for the credit of service tax paid on outward freight incurred beyond the place of removal - the appellant has made out a prima facie case in their favour for interim relief - AT
Denial of Cenvat credit – IRevenue was of the view that the appellant is not eligible for the credit of service tax paid on outward freight incurred beyond the place of removal - the appellant has made out a prima facie case in their favour for interim relief - AT
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