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 - outdoor catering services - appellant is recovering 50% of the element of the basic value from the worker only and not the service tax - if the service tax /Cenvat amount is not recovered from the employee the credit is admissible in respect of outdoor catering services - credit allowed - AT
CENVAT credit - outdoor catering services - appellant is recovering 50% of the element of the basic value from the worker only and not the service tax - if the service tax /Cenvat amount is not recovered from the employee the credit is admissible in respect of outdoor catering services - credit allowed - AT
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