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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Management, Maintenance or Repair Services - appellant has to manage and operate the plant, machinery and other assets - the activity undertaken by appellant is not covered by the definition of MMR services - demand set aside - AT
Management, Maintenance or Repair Services - appellant has to manage and operate the plant, machinery and other assets - the activity undertaken by appellant is not covered by the definition of MMR services - demand set aside - AT
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