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 - non-supply of documents/ information by the appellant to the Revenue to ascertain appellant’s eligibility to refund claim under Rule 5 of the CENVAT Credit Rules, 2004 - refund denied - AT
Refund - non-supply of documents/ information by the appellant to the Revenue to ascertain appellant’s eligibility to refund claim under Rule 5 of the CENVAT Credit Rules, 2004 - refund denied - AT
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