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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Penalty u/s 78 - Commercial training or Coaching services - the law was amended retrospectively to validate the levy of service tax on coaching and training services rendered by even non-commercial organizations - Imposition of penalty under Section 78 of the Finance Act, is not warranted - AT
Penalty u/s 78 - Commercial training or Coaching services - the law was amended retrospectively to validate the levy of service tax on coaching and training services rendered by even non-commercial organizations - Imposition of penalty under Section 78 of the Finance Act, is not warranted - AT
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