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...
Business Auxiliary services - PFL is only producing and selling concentrate to the main appellant for converting into aerated water - the main appellant is not promoting or marketing or selling the concentrates which are produced or provided by PFL to them for manufacturing of aerated waters - Demand of service tax set aside - AT
Business Auxiliary services - PFL is only producing and selling concentrate to the main appellant for converting into aerated water - the main appellant is not promoting or marketing or selling the concentrates which are produced or provided by PFL to them for manufacturing of aerated waters - Demand of service tax set aside - AT
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