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...
Cenvat credit under Rule 16 of the Central Excise Rules - The show cause notice itself mentions, the goods in respect of which duty has been demanded, as non-excisable goods - only credit to be reversed - AT
Cenvat credit under Rule 16 of the Central Excise Rules - The show cause notice itself mentions, the goods in respect of which duty has been demanded, as non-excisable goods - only credit to be reversed - AT
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