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...
Disallowance of CENVAT Credit - duty paying document - For taking Cenvat Credit on input it is not mandatory that payment towards purchase of the input has to be made - appellant have correctly and legally availed the Cenvat Credit on the invoices wherein appellant name is appearing as consignee and even where the name of buyer on the invoice is different - AT
Disallowance of CENVAT Credit - duty paying document - For taking Cenvat Credit on input it is not mandatory that payment towards purchase of the input has to be made - appellant have correctly and legally availed the Cenvat Credit on the invoices wherein appellant name is appearing as consignee and even where the name of buyer on the invoice is different - AT
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