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 - GTA - place of removal - Since the sale had concluded only after the delivery of the goods was made at the address of the buyer, assessee would be entitled to the benefit of CENVAT credit on Service Tax paid on outward transportation of goods even after 01.04.2008 - HC
CENVAT Credit - GTA - place of removal - Since the sale had concluded only after the delivery of the goods was made at the address of the buyer, assessee would be entitled to the benefit of CENVAT credit on Service Tax paid on outward transportation of goods even after 01.04.2008 - HC
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