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...
CENVAT Credit - appellant did not reversed cenvat credit while removing the components - credit was reversed later before issue of SCN - SCN invoked the wrong provisions - demand of interest and penalty set aside - AT
CENVAT Credit - appellant did not reversed cenvat credit while removing the components - credit was reversed later before issue of SCN - SCN invoked the wrong provisions - demand of interest and penalty set aside - AT
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