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...
Service tax liability - Publicity Expenses - the amount shown in the show cause notice was taken from the expense entry made by the appellant in their annual P&L Account - no evidence that assessee has provided marketing services - demand of service tax set aside - AT
Service tax liability - Publicity Expenses - the amount shown in the show cause notice was taken from the expense entry made by the appellant in their annual P&L Account - no evidence that assessee has provided marketing services - demand of service tax set aside - AT
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