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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Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be saddled with allegation of suppression of facts with intend to evade payment of duty. Therefore, the SCN issued invoking the extended period of limitation cannot sustain - AT
Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be saddled with allegation of suppression of facts with intend to evade payment of duty. Therefore, the SCN issued invoking the extended period of limitation cannot sustain - AT
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