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...
Duty free import authorisation - Transferable DFIA - Once license was endorsed for transferability by licensing authority, nexus between import goods use in export goods, was not required to be established afresh by transferee - AT
Duty free import authorisation - Transferable DFIA - Once license was endorsed for transferability by licensing authority, nexus between import goods use in export goods, was not required to be established afresh by transferee - AT
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