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...
Bank liability to pay VAT – sale of goods to recover loan was part of banking business – No reason to exclude bank from definition of “dealer” under OVAT even in absence of express inclusion of bank in said definition - HC
Bank liability to pay VAT – sale of goods to recover loan was part of banking business – No reason to exclude bank from definition of “dealer” under OVAT even in absence of express inclusion of bank in said definition - HC
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