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...
Wrong Claim of exemption from CVD - respondents claimed classification of goods as “medicament” under Chapter 30 with intention to avail exemption of CVD at NIL rate - intention of the respondent is established the contravention u/s 111 for confiscation is fully justified - Demand of duty confirmed - however redemption fine and penalty reduced - AT
Wrong Claim of exemption from CVD - respondents claimed classification of goods as “medicament” under Chapter 30 with intention to avail exemption of CVD at NIL rate - intention of the respondent is established the contravention u/s 111 for confiscation is fully justified - Demand of duty confirmed - however redemption fine and penalty reduced - AT
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