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...
SSI exemption - exemption for own products, manufactured by SSI units, cannot be denied on the ground that the said unit undertaken manufacture and clearance of branded goods for which duty has been discharged by availing the Cenvat credit. - AT
SSI exemption - exemption for own products, manufactured by SSI units, cannot be denied on the ground that the said unit undertaken manufacture and clearance of branded goods for which duty has been discharged by availing the Cenvat credit. - AT
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