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...
Transfer of CENVAT credit - physical transfer of inputs and raw material nor services are required, for transfer of cenvat credit accumulated and available in the books of sister concern on the date of amalgamation - AT
Transfer of CENVAT credit - physical transfer of inputs and raw material nor services are required, for transfer of cenvat credit accumulated and available in the books of sister concern on the date of amalgamation - AT
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