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 - allegation of non receipt of inputs - as per newspaper the owner of vehicles had transported the goods used fake vehicle registration number and a drive was launched against those vehicle owners - the adjudicating authority is required to examine the newspaper report before denial of credit to the appellants as evidence - AT
Cenvat Credit - allegation of non receipt of inputs - as per newspaper the owner of vehicles had transported the goods used fake vehicle registration number and a drive was launched against those vehicle owners - the adjudicating authority is required to examine the newspaper report before denial of credit to the appellants as evidence - AT
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