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...
ADD - Scope of levy of 'anti-dumping duty' on clearances from a special economic zone - jurisdiction to levy during the inter regnum between the expiry of a provisional levy and imposition of final levy - no ADD can be collected for the period - demand set aside - AT
ADD - Scope of levy of 'anti-dumping duty' on clearances from a special economic zone - jurisdiction to levy during the inter regnum between the expiry of a provisional levy and imposition of final levy - no ADD can be collected for the period - demand set aside - AT
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