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 accumulated - the claim which was returned for the period from October 2006 to December 2006 cannot be held as resubmitted where the part of the subseqent refund claim submitted has to be treated as resubmission of the earlier claim - AT
Refund of CENVAT credit accumulated - the claim which was returned for the period from October 2006 to December 2006 cannot be held as resubmitted where the part of the subseqent refund claim submitted has to be treated as resubmission of the earlier claim - AT
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