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...
Refund claim - unutilized CENVAT credit - the service tax paid on the renewal of the software by the service provider is eligible to be claimed as refund by the appellant. - AT
Refund claim - unutilized CENVAT credit - the service tax paid on the renewal of the software by the service provider is eligible to be claimed as refund by the appellant. - AT
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