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 to foreign party - scope of the term export - the destination has to be decided on the basis of the place of consumption, not the place of performance of Service - demand set aside - AT
Service to foreign party - scope of the term export - the destination has to be decided on the basis of the place of consumption, not the place of performance of Service - demand set aside - AT
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