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...
Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
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