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...
Refund claim of amount paid as interest - No doubt there is no provision in the Section 11B of Central Excise Act 1944 specifically providing for refund of interest paid by an assessee - However, refund of interest amount cannot be denied - AT
Refund claim of amount paid as interest - No doubt there is no provision in the Section 11B of Central Excise Act 1944 specifically providing for refund of interest paid by an assessee - However, refund of interest amount cannot be denied - AT
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