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...
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CENVAT credit - works contract - the Cenvat credit to which the contractor themselves are not entitled to, the said cenvat credit cannot be transferred to anyone - AT
CENVAT credit - works contract - the Cenvat credit to which the contractor themselves are not entitled to, the said cenvat credit cannot be transferred to anyone - AT
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