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 of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT
Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT
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