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...
Nature of activity - the expenses charged directly from customers such as Bill of Lading (B/L) reissue charges, switch B/L charges, etc. - Since the services are provided directly to the client, not falling under Business Auxiliary service (BAS) - demand set aside - AT
Nature of activity - the expenses charged directly from customers such as Bill of Lading (B/L) reissue charges, switch B/L charges, etc. - Since the services are provided directly to the client, not falling under Business Auxiliary service (BAS) - demand set aside - AT
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