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 - Just because these advices / Debit notes were not issued by the bank within a period of 15 days from the date of providing the service, the cenvat credit cannot be denied to the appellant - AT
Cenvat Credit - Just because these advices / Debit notes were not issued by the bank within a period of 15 days from the date of providing the service, the cenvat credit cannot be denied to the appellant - AT
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