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...
Mis-declaration of goods and value thereof - period of limitation - relevant date - principles of res judicata - the relevant date for the purpose of limitation would be the clearance of the B/E in question. - HC
Mis-declaration of goods and value thereof - period of limitation - relevant date - principles of res judicata - the relevant date for the purpose of limitation would be the clearance of the B/E in question. - HC
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