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...
Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person - refund allowed - AT
Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person - refund allowed - AT
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