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...
Recredit of CENVAT Credit previously reversed - Disallowance of credit on LDO/furnace oil - SCN issued for recredit without proper authoriation - If the authority had any objection they should have immediately asked the appellant for further clarifications, which in the instant case was not done - recredit allowed - HC
Recredit of CENVAT Credit previously reversed - Disallowance of credit on LDO/furnace oil - SCN issued for recredit without proper authoriation - If the authority had any objection they should have immediately asked the appellant for further clarifications, which in the instant case was not done - recredit allowed - HC
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