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...
Demand of service tax is to be excluded wherever such fabrication activity amounts to manufacture, leading to a structure classifiable under Section 73.08 of the Central Excise Tariff. - AT
Demand of service tax is to be excluded wherever such fabrication activity amounts to manufacture, leading to a structure classifiable under Section 73.08 of the Central Excise Tariff. - AT
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