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...
CENVAT Credit – Outdoor catering service – Definition of Input service excluded these services from 1.04.2011 – Service which have been received by assessee before 1-4-2011, credit would be available even if the payment of the said appeal stand on or after 2011 as per sub-rule 4(7) - AT
CENVAT Credit – Outdoor catering service – Definition of Input service excluded these services from 1.04.2011 – Service which have been received by assessee before 1-4-2011, credit would be available even if the payment of the said appeal stand on or after 2011 as per sub-rule 4(7) - AT
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