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...
Levy of service tax - activity of bill discounting - The benefit of the exemption will be available whether the consideration is described as interest or discount - AT
Levy of service tax - activity of bill discounting - The benefit of the exemption will be available whether the consideration is described as interest or discount - AT
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