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 exemption claim - sales tax exemption - non-maintenance of average production after the expiry of the benefit period inasmuch as it had drastically come down to ₹ 9.06 crores from 17.52 crores. - clubbing of turnover of other unit is not permissible - SC
Denial of exemption claim - sales tax exemption - non-maintenance of average production after the expiry of the benefit period inasmuch as it had drastically come down to ₹ 9.06 crores from 17.52 crores. - clubbing of turnover of other unit is not permissible - SC
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