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...
Modvat credit - manufacture of coils - The question whether winding an old motor would amount to manufacture of a new coil was not addressed properly - matter remanded back - AT
Modvat credit - manufacture of coils - The question whether winding an old motor would amount to manufacture of a new coil was not addressed properly - matter remanded back - AT
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