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...
Input Tax Credit - sale of goods at a rate lower than the price shown in the VAT invoice (purchase price) - Input Tax Credit is allowable as per VAT invoice irrespective of sale value of the goods - HC
Input Tax Credit - sale of goods at a rate lower than the price shown in the VAT invoice (purchase price) - Input Tax Credit is allowable as per VAT invoice irrespective of sale value of the goods - HC
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