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...
Eligibility of Cenvat credit – Input Service Distributor – Prima facie the procedure laid down for obtaining registration and then passing the credit as input Service Distributor cannot be overlooked and has to be adhered to - stay granted partly - AT
Eligibility of Cenvat credit – Input Service Distributor – Prima facie the procedure laid down for obtaining registration and then passing the credit as input Service Distributor cannot be overlooked and has to be adhered to - stay granted partly - AT
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