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...
Levy of tax - availing the services of foreign commission agent - reverse charge mechanism - appellant was available to them as Cenvat credit and as such the entire situation was revenue neutral - extended period of limitation cannot be invoked - AT
Levy of tax - availing the services of foreign commission agent - reverse charge mechanism - appellant was available to them as Cenvat credit and as such the entire situation was revenue neutral - extended period of limitation cannot be invoked - AT
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