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...
Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under section 11A is not applicable - Issue of SCN beyond 6 months is time barred - AT
Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under section 11A is not applicable - Issue of SCN beyond 6 months is time barred - AT
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