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...
BAS - automobile dealers - the amount received by the respondent was for providing accommodation and space is not supported by any evidence with regard thereto. That such commission/incentive is liable to service tax under business auxiliary service - AT
BAS - automobile dealers - the amount received by the respondent was for providing accommodation and space is not supported by any evidence with regard thereto. That such commission/incentive is liable to service tax under business auxiliary service - AT
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