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...
Renting of immovable property service - only the premium amount charged was held to be not liable to tax. In the present case, there is no such premium amount involved. - appellants have not been able to make out a prima-facie case in their favour on merit - AT
Renting of immovable property service - only the premium amount charged was held to be not liable to tax. In the present case, there is no such premium amount involved. - appellants have not been able to make out a prima-facie case in their favour on merit - AT
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