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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Assessee is engaged in loading, unloading and shifting of sugar bags from floor of mill house to godown, from one godown to another. This activity does not fit in the definition of cargo handling service - AT
Assessee is engaged in loading, unloading and shifting of sugar bags from floor of mill house to godown, from one godown to another. This activity does not fit in the definition of cargo handling service - AT
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