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...
Clearing and Forwarding Services - the assessee in this case is not the sub-contractor and cannot escape the service tax liability on the ground that main contractor has paid the service tax and there will be double taxation - HC
Clearing and Forwarding Services - the assessee in this case is not the sub-contractor and cannot escape the service tax liability on the ground that main contractor has paid the service tax and there will be double taxation - HC
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