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 of unutilized CENVAT - Export of IT enabled servcies - amount claimed is in accordance with the Notification which requires refund to be sanctioned on the basis of proportion of exports to the total turnover only - AT
Refund of unutilized CENVAT - Export of IT enabled servcies - amount claimed is in accordance with the Notification which requires refund to be sanctioned on the basis of proportion of exports to the total turnover only - AT
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