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...
Reversal of credit - selection of method out of various options as provided in the Rule 6 of the Cenvat Credit Rules, 2004 - The department has no say that which option has to be availed by the assessee - AT
Reversal of credit - selection of method out of various options as provided in the Rule 6 of the Cenvat Credit Rules, 2004 - The department has no say that which option has to be availed by the assessee - AT
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