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...
Export of service or not - Management, maintenance or repair service -admittedly, the service was performed within India and hence the appellant is liable to pay service tax on the service - stay granted partly - AT
Export of service or not - Management, maintenance or repair service -admittedly, the service was performed within India and hence the appellant is liable to pay service tax on the service - stay granted partly - AT
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