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...
Reversal of CENVAT Credit - Re-classification of goods - classification has been changed only to ensure that they are in a position to take higher credit and pay lower duty. - there is clear cut suppression of fact and wilful misstatement - in view of the fact and circumstances, extended period of limitation has been correctly invoked. - AT
Reversal of CENVAT Credit - Re-classification of goods - classification has been changed only to ensure that they are in a position to take higher credit and pay lower duty. - there is clear cut suppression of fact and wilful misstatement - in view of the fact and circumstances, extended period of limitation has been correctly invoked. - AT
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