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...
CENVAT credit - registered dealer from whom the goods have been procured by the appellants found to be non-existent - CENVAT Credit cannot be denied to the appellants on the basis of deficient investigation - AT
CENVAT credit - registered dealer from whom the goods have been procured by the appellants found to be non-existent - CENVAT Credit cannot be denied to the appellants on the basis of deficient investigation - AT
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