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...
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Cargo Handling Agent / Port Service - scope of the term “authorized by the port“ - license issued to the appellant for undertaking stevedoring operations - appellants were not authorized by the port for providing such services - demand set aside - AT
Cargo Handling Agent / Port Service - scope of the term “authorized by the port“ - license issued to the appellant for undertaking stevedoring operations - appellants were not authorized by the port for providing such services - demand set aside - AT
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