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 – The word “used” is used in the definition of “inputs“, “capital goods“ and “input service“ - The word is not used as past tense of “use“ but as past participle which is an adjective to the words in question. - AT
Cenvat credit – The word “used” is used in the definition of “inputs“, “capital goods“ and “input service“ - The word is not used as past tense of “use“ but as past participle which is an adjective to the words in question. - AT
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