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...
Denial of cenvat credit - Revenue put an allegation that suppliers had included the freight and insurance charges upto the point of delivery and passed on higher duty amount - no merit - credit allowed - AT
Denial of cenvat credit - Revenue put an allegation that suppliers had included the freight and insurance charges upto the point of delivery and passed on higher duty amount - no merit - credit allowed - AT
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