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...
Goods Transport Service – appellant are a Private Company and, they have paid the freight charges, therefore, they were liable to pay service tax. - demand and penalty confirmed - AT
Goods Transport Service – appellant are a Private Company and, they have paid the freight charges, therefore, they were liable to pay service tax. - demand and penalty confirmed - AT
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