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...
Management, Maintenance and Repair Services - Whether notional interest to be taken as value of service - prima facie case is against the appellant since Notional interest is to be included in the value of services - AT
Management, Maintenance and Repair Services - Whether notional interest to be taken as value of service - prima facie case is against the appellant since Notional interest is to be included in the value of services - AT
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