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...
Liability of tax - GTA service - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability will be on the consignor / consignee - the liability for payment of service tax under GTA in this case falls on the appellant in terms of Rule 2(d)(v) of Service Tax Rules, 1994. - AT
Liability of tax - GTA service - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability will be on the consignor / consignee - the liability for payment of service tax under GTA in this case falls on the appellant in terms of Rule 2(d)(v) of Service Tax Rules, 1994. - AT
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