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...
Waiver of pre deposit - dispute would be only of the interest for the period of delay in discharge of tax liability - directing the appellant to deposit 50% of service tax demand is too harsh - AT
Waiver of pre deposit - dispute would be only of the interest for the period of delay in discharge of tax liability - directing the appellant to deposit 50% of service tax demand is too harsh - AT
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