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...
SSI exemption - use of brand name of others - , the appellant did not disclose the relevant facts in respect of the clearances of goods affixed with brand name "5 CEES" and "KILLER" without payment of duty - extended period under proviso to Section 11A(1) has been correctly invoked - AT
SSI exemption - use of brand name of others - , the appellant did not disclose the relevant facts in respect of the clearances of goods affixed with brand name "5 CEES" and "KILLER" without payment of duty - extended period under proviso to Section 11A(1) has been correctly invoked - AT
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