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...
Rule 16 of Central Excise Rules, 2012 - Mere presumption that goods received for repair has been replaced by another goods without evidence on record is not acceptable. - AT
Rule 16 of Central Excise Rules, 2012 - Mere presumption that goods received for repair has been replaced by another goods without evidence on record is not acceptable. - AT
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