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 - input services - inclusion part - Credit availed on Civil Construction service - If, the said services were not covered by Rule 2(l), it would not have been necessary to introduce the amendment - credit allowed - HC
CENVAT Credit - input services - inclusion part - Credit availed on Civil Construction service - If, the said services were not covered by Rule 2(l), it would not have been necessary to introduce the amendment - credit allowed - HC
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