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...
Penalty - appellant’s failure to pay interest on the differential duty paid under supplementary invoices on the differential amount received on account of price revision does not fall in any of the contraventions - penalty waived - AT
Penalty - appellant’s failure to pay interest on the differential duty paid under supplementary invoices on the differential amount received on account of price revision does not fall in any of the contraventions - penalty waived - AT
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