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 of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have chosen that route instead of submitting its claim under Rule 5 of Cenvat Credit Rules, 2004 - Refund allowed - AT
Refund of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have chosen that route instead of submitting its claim under Rule 5 of Cenvat Credit Rules, 2004 - Refund allowed - AT
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