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...
Rejection of the refund claim - service tax was paid under protest - appellate authority has gone beyond the adjudication order and SCN and taken relevant date as the date of re-submission of the refund claim - where the service tax has been paid under protest, the question of time bar does not arise - AT
Rejection of the refund claim - service tax was paid under protest - appellate authority has gone beyond the adjudication order and SCN and taken relevant date as the date of re-submission of the refund claim - where the service tax has been paid under protest, the question of time bar does not arise - AT
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