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...
Refund - period of limitation - duty was paid under protest on persuasion of department - Scope of section 11B - one year, is not applicable to his case as the duty was paid under protest - HC
Refund - period of limitation - duty was paid under protest on persuasion of department - Scope of section 11B - one year, is not applicable to his case as the duty was paid under protest - HC
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