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...
Cenvat credit - Whether the benefit of admissibility of catering service as eligible input services can only be given to the establishments employing more than 250 employees - Held No - HC
Cenvat credit - Whether the benefit of admissibility of catering service as eligible input services can only be given to the establishments employing more than 250 employees - Held No - HC
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