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 - Security Service, Telephone Service and Manpower Service - Nexus with input service - Unlike in the case of inputs where credit can be taken only when it is received in the factory, in respect of input service there is no such restriction - credit allowed - AT
CENVAT Credit - Security Service, Telephone Service and Manpower Service - Nexus with input service - Unlike in the case of inputs where credit can be taken only when it is received in the factory, in respect of input service there is no such restriction - credit allowed - AT
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