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...
Entitlement to avail Cenvat credit - Invoices issued without actually receiving the goods - No legally justified reasons have been recorded by the Tribunal for dismissing the appeal of the revenue. - Tribunal to re-adjudicate the issue - HC
Entitlement to avail Cenvat credit - Invoices issued without actually receiving the goods - No legally justified reasons have been recorded by the Tribunal for dismissing the appeal of the revenue. - Tribunal to re-adjudicate the issue - HC
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