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...
Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given - since the appellant was having bonafide belief, penalty waived - AT
Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given - since the appellant was having bonafide belief, penalty waived - AT
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