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 claim - telecommunication service to international roamers - the transaction is one of export and the appellant is rightly entitled for refund/rebate of the service tax paid in respect of such transactions. - AT
Refund claim - telecommunication service to international roamers - the transaction is one of export and the appellant is rightly entitled for refund/rebate of the service tax paid in respect of such transactions. - AT
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