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 refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - appellant has provided the services from India and the same was used outside India. Accordingly it qualifies as 'export of services' and refund is admissible - AT
Denial of refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - appellant has provided the services from India and the same was used outside India. Accordingly it qualifies as 'export of services' and refund is admissible - AT
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