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...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
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Import of services - Appellant had paid an amount to the Banks situated abroad as an administration fee for raising loan in foreign currency outside India - stay granted. - Tri
Import of services - Appellant had paid an amount to the Banks situated abroad as an administration fee for raising loan in foreign currency outside India - stay granted. - Tri
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